CLA-2-21:OT:RR:NC:N2:228
Mr. Charles Gabbert
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206
RE: The tariff classification of a food ingredient from Italy
Dear Mr. Gabbert:
In your letter dated November 4, 2015, you requested a tariff classification ruling.
An ingredients breakdown, product specification sheet, product flowchart, and samples accompanied your letter. The samples were examined and disposed of. “Dolce Freddo” is a white powder mix for making ice cream cakes said to contain approximately 30 percent sugar, 21 percent glucose syrup, 20 percent vegetable fat (palm), 16 percent dextrose, 6 percent starch, 4 percent emulsifiers (mono- and diglycerides of fatty acids, propylene glycol esters of fatty acids, and sucrose esters of fatty acids), 3 percent milk protein, and less than one percent sodium alginate (thickener), and sodium phosphate (acidity regulator). This is a food service product and will not be sold at retail. The product will be imported in bags made of aluminized plastic in cardboard boxes containing 1,000 grams, net weight.
The applicable subheading for the “Dolce Freddo,” if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, Harmonized Tariff Schedules of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site ww.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division