CLA-2-18:OT:RR:NC:N2:228
Mr. Maxim Lester
Ben’s Cookies (US) Inc.
817 Broadway, 5th Floor
New York, NY 10003
RE: The tariff classification of gelato base mixes from the United Kingdom
Dear Mr. Lester:
In your letter dated August 28, 2016 you requested a tariff classification ruling.
Ingredients breakdowns, product technical specifications and manufacturing process accompanied your inquiry. The subject merchandise is said to be gelato base mix in two distinct flavors: chocolate and white chocolate. The semi-finished frozen liquid products are a medium creamy viscosity when defrosted. The stated ingredients for each product is milk, sugar, cream, skimmed milk powder, glucose syrup, dextrose, carobe and guar gum. The Chocolate Gelato Base Mix and White Chocolate Gelato Base Mix contain the additional ingredients cocoa powder and white chocolate paste, respectively. The items will be shipped directly to the company facility where it will be processed into gelato, and sold to retail establishments for resale by the scoop in cones or cups for immediate consumption. The gelato mixes will be packed in 5 liter (1.099 gals.) buckets.
In your letter, you suggested the product mixes may fall in subheading 2105.00.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ice cream and other edible ice. Based on the products’ ingredients composition as imported, they will be classified elsewhere.
The applicable subheading for the chocolate gelato base mix when in containers holding over two kilograms and imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, HTSUS, which provides for chocolate and other food preparations containing cocoa…other preparations…in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg…other, dairy products described in additional U.S. note 1 to chapter 4….described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, this product will be classified in subheading 1806.20.8200, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.8200, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTSUS.
The applicable subheading for the white chocolate gelato base mix, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTSUS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…other…other…dairy products described in additional U.S. note 1 to chapter 4…dairy preparations containing over 10 percent by weight of milk solids…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, 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 https://hts.usitc.gov/current.
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 www.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,
Steven A. Mack
Director
National Commodity Specialist Division