CLA-2-21:RR:NC:2:231 C86835

Mr. Donald Carroll, Esq.
Studio Legale Associato & Frere Cholmeley Bischoff
47, Viale Bruno Buozzi
00197 Rome
Italy

RE: The tariff classification of frozen dessert from Italy.

Dear Mr. Carroll:

In your letter, dated April 22, 1998, you have requested a tariff classification ruling on behalf of your client, American Sales and Merchandising LLC. "Coppa Caffe" is a frozen dessert that provides milk ice coffee taste. The product is packed in a goblet shaped, plastic container with cover. "Coppa Caffe" contains by weight 15.0 percent sugar, 8.8 percent nonfat milk solids, and 5.6 percent milk fat. The ingredients are 65.9 percent rehydrated skim milk, 15 percent sugar, 5.6 percent butter, 4.7 percent vegetable oil, 4.5 percent corn syrup, 2.8 percent fresh cream, 0.85 percent soluble coffee, 0.2 percent emulsifier, 0.2 percent stabilizers, 0.2 percent coloring, and 0.1 percent flavoring. The net weight is 60 grams.

"Cono Prestige Classico" is a dual flavored, cocoa and cream, dairy ice cream cone that is filled, decorated, and iced with a mixture of low-fat cocoa and crushed macaroons. It is packed in a plastic coated, paper cone with cardboard cover. "Cono Prestige Classico" contains by weight 16.2 percent sugar, 6.7 percent milk fat, and 3.9 percent nonfat milk solids. The ingredients are 30.9 percent dairy ice cream, 30.9 percent cocoa flavored dairy ice cream, 16 percent cone, 6 percent low fat cocoa icing, 5.2 percent low fat cocoa filling, 4.7 percent low fat cocoa decorations, and 1.3 percent crushed macaroons. The net weight is 95 grams.

"Tartufo Bianco" is a dairy ice cream, coffee taste surface decoration of chopped meringue. The product stands on a polyethylene coated paper base and it is packed in a transparent plastic container with cover. "Tartufo Classico" contains by weight 20.3 percent sugar, 11.2 percent nonfat milk solids, and 9.6 percent milk fat. The ingredients are 48.6 percent pasteurized milk, 15.3 percent sugar, 9 percent fresh cream, 7 percent egg yolk, 6.5 percent butter, 6.5 percent skim milk powder, 4.2 percent corn syrup, 0.5 percent soluble coffee, 2 percent chopped meringue, 0.2 percent stabilizer, 0.1 percent coloring, and 0.1 percent flavoring. The net weight is 85 grams. The applicable subheading for "Coppa Caffe," "Cono Prestige Classico," and "Tartufo Bianco," if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa, 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 20 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the products will be classified in subheading 2105.00.4000, HTS, and will be dutiable at 54.6 cents per kilogram, plus 18 percent ad valorem. In addition, products classified in subheading 2105.00.4000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01, HTS.

Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding labeling regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:

U.S. Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, S.W. Washington, DC 20204

Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:

U.S. Department of Agriculture A.P.H.I.S., Veterinary Services Federal Building, Room 756 6505 Belcrest Road Hyattsville, MD 20782

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.


Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division