CLA-2-19:OT:RR:NC:N2:231
Mr. Diego Sambataro
Gelato Club SPA
Via Divisione Cuneense 9
Demonte, CN 12014
Italy
RE: The tariff classification of Gelato Base Mixes from Italy
Dear Mr. Sambataro:
In your letter dated December 16, 2019, you requested a tariff classification ruling. The samples and documentation received with your request were forwarded to the Custom and Border Protection Laboratory for review. That review is now complete. We apologize for the delay in the issuance of this ruling.
There are five items under review as follows:
Hazelnut YSPIRA (Gelato Nocciola) is composed of pasteurized whole milk, water, sugar, hazelnut paste, dextrose, glucose syrup, sweetened milk powder, whey protein, dextrose, E471, fructose (emulsifier), E410, E401, E412 and E4155 (stabilizers) and hazelnut aroma. The product contains 14.6 percent sucrose and 9.41 percent nonfat milk solids.
Fior di Latte YSPIRA is composed of pasteurized whole milk, milk cream, sugar, glucose syrup, sweetened milk powder, dextrose, whey protein, E471, fructose (emulsifiers), E410, E401, E412, E415 (stabilizers) and dextrose. The product contains 12.1 percent sucrose and 9.26 percent nonfat milk solids.
Chocolate YSPIRA (Gelato Cioccolato) is composed of pasteurized whole milk, water, sugar, milk cream, dextrose, cocoa powder, chocolate powder, glucose syrup, sweetened milk powder, whey protein, dextrose, E471 (emulsifier), E410, E401, E412, E415 (stabilizers), and salt. The product contains 12.1 percent sucrose and 7.46 percent nonfat milk solids.
Custard YSPIRA (Gelato Crema) is composed of pasteurized whole milk, sugar, milk cream, dextrose, glucose syrup, sweetened milk powder, egg yolk, whey protein, dextrose, emulsifier: E471, fructose (emulsifiers), E410, E401, E412, E415 (stabilizers), custard aroma, and coloring vegetable extract. The product contains 13 percent sucrose and 9.12 percent nonfat milk solids.
Strawberry YSPIRA (Gelato Fragola) is composed of strawberry pulp, water, sugar, maltdextrin, dextrose, inulin, colored vegetable concentrate, lemon juice, carboxymethylcellulose, locust bean, guar gum (stabilizers), E471, E433 (emulsifiers) and ascorbic acid. The product contains 9.1 percent sucrose and 0.28 percent nonfat milk solids.
The above-described items, which will be sold to ice cream shops and restaurants, are packed in one liter TETRA BRIK® ASEPTIC Tetra pak containers.
The applicable subheading for the Hazelnut YSPIRA, Fior di Latte YSPIRA, Chocolate YSPIRA, and Custard YSPIRA will be 1901.90.6900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: 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 pursuant to its provisions.” The rate of duty will be 10 percent ad valorem.
The applicable subheading for the above-described products, if entered after the quantitative limit of the aforementioned tariff-rate quota has been exceeded, will be 1901.90.7100, HTSUS, which provides for: “Food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” The duty rate is will be 23.7 cents per kilograms plus 8.5 percent ad valorem.
Products classified in subheading 1901.90.7100, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 904.17.49-9904.17.65.
The applicable subheading for the Strawberry YSPIRA will be 1901.90.9195, HTSUS, which provides for “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” The rate of duty will be 6.4 percent ad valorem.
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 the 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division