CLA-2-18:RR:NC:2:228 E87082
Ms. Earline B. Valois
Schenker International, Inc.
P.O. Box 609
Kenner, LA 70063
RE: The tariff classification of ice cream mixes from Italy.
Dear Ms. Valois:
In your letter dated September 1, 1999 on behalf of Wenstrade Company, LLC, you requested a tariff classification ruling.
Ingredients breakdowns, pictorial literature, three samples of powdered ice cream mix and four samples of liquid ice cream mix were submitted with your letter. The powdered mixes were forwarded to the U.S. Customs laboratory for analysis. Gelato d’Autore Choccolato, chocolate flavored ice cream mix, in liquid form, and Gelato d’Autore Cremavaniglia, vanilla flavored ice cream mix, in liquid form, are composed of fresh, full-cream milk, cream, saccharose, powdered skim milk, whey, thickeners, stabilizers, emulsifiers, and coloring. Both contain over 10 percent milk solids. The Choccolato also contains powdered cocoa and dehydrated glucose, and Cremavaniglia contains dextrose and vegetable fat. The 66000A VR Vanilla Soft, 66000B VR Cioccolate Soft, and 66000H VR Strawberry Soft are ice cream mixes in powdered form. Each contain sugar, dextrose, skim milk powder, coconut oil powder, maltodextrin, artificial flavor, emulsifiers, and stabilizers. The vanilla flavor also contains milk serum, the chocolate flavor contains cocoa, and the strawberry contains citric acid and color. Laboratory analysis found the 66000B VR Cioccolate Soft to contain 16.6 percent milk solids. The 66000H VR Strawberry Soft contained 20.8 percent milk solids, and the 66000A VR Vanilla Soft contained 35.6 percent milk solids.
The applicable subheading for 66000BVR Cioccolate Soft 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, Harmonized Tariff Schedule of the United States,(HTS) 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, HTS, 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, HTS
The applicable subheading for the Gelato d’Autore Cioccolato and 66000B VR Cioccolate Soft (if in immediate packings of a content not exceeding 2 kg), if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.90.0500, HTS, which provides for chocolate and other food preparations containing cocoa…other…other…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 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains less than 21 percent by weight of milk solids, the product will be classified in subheading 1806.90.0800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.0800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.
The applicable subheading for the Gelato d’Autore Cremavaniglia, vanilla flavored ice cream mix (liquid form), if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTS, which provides for food preparations of goods of headings 0401 to 0404, 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 general 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, HTS, 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, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.
The applicable subheading for the 66000H VR Strawberry Soft, and the 66000A VR Vanilla Soft, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, HTS, which provides for food preparations not elsewhere specified or included...other... containing over 10 percent by weight of milk solids...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, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products of Italy classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.
Your inquiry does not provide enough information for us to give a classification ruling on the Gelato d’Autore Limone and Gelato d’Autore Fragola ice cream mixes. Your request for a classification ruling should include a complete ingredients breakdown, by weight. The submitted information is not complete.
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division