CLA-2-18:RR:NC:2:228 D81287
Dr. Davide Brebbia
A-27 s.r.l.
Via Valganna
I-21030 Rancio Valcuvia (VA) Italy
RE: The tariff classification of dessert products from Italy
Dear Dr. Brebbia:
In your letter dated August 5, 1998 you requested a tariff
classification ruling.
Ingredients breakdowns, descriptive literature, and samples
were submitted by your consultant, Mr. Stephen Speier, of the
Trader Import Company. The samples were examined and disposed
of. The products are dessert items, packed for retail sale.
Tartufo is a product with a mousse-like consistency, consisting
of a chocolate body with a vanilla cream filling. Tiramisu
consists of a wine-soaked cake base layer, topped with a cheese-flavored cream, sprinkled with cocoa powder. Cappuccino is a
product with a liqueur-soaked cake base layer, topped with two
different flavored cream layers. Profiteroles are cream-filled
puff pastry balls, in a chocolate-flavored sauce. All products
will be imported in frozen condition, put up in sealed, plastic
cups holding 80 grams, two cups in a cardboard sleeve. The
Tiramisu will also be put up as a 500-gram rectangular-shaped
cake. Although imported frozen, all must be thawed prior to
eating, and served chilled.
The applicable subheading for the Tartufo will be
1806.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for chocolate and other food preparations
containing cocoa...other...other...other. The rate of duty will
be 6.3 percent ad valorem.
The applicable subheading for the Tiramisu, Cappuccino, and
Profiteroles will be 1905.90.1041, HTS, which provides for bread,
pastry, cakes, biscuits and other bakers' wares, whether or not
containing cocoa...other...frozen...pastries, cakes and similar
sweet baked products. The rate of duty will be free.
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 Stanley
Hopard at 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division