CLA-2-20:RR:NC:2:231 H81464
Mr. Jesus Noguera
Gelateria Parmalat
520 Main Avenue
Wallington, NJ 07093
RE: The tariff classification of a pistachio flavoring paste and a coconut flavoring paste from Italy.
Dear Mr. Noguera:
In your letter, dated May 9, 2001, you requested a classification ruling.
The merchandise, is described thus:
“Pregel” brand “Pistachio Sicilia N” flavoring paste is a granulated pistachio preparation. The ingredients are 99.9 percent pistachios and 0.1 percent antioxidant. During the manufacturing process, pistachios are baked at 150o Centigrade (302o Fahrenheit) for 25 minutes. Then they are chopped and antioxidant is added. The product is packed in tin cans. The net weight is 11.02 pounds. There will be two tins packed per cardboard box. “Pistachio Sicilia N” flavoring paste will be used as an ingredient in the production of gelato (an Italian-style ice cream).
“Pregel” brand “Coconut” flavoring paste is a coconut preparation. The ingredients are 70 percent dried coconuts, 23 percent sugar, 2 percent stabilizer (E420), 2 percent water, 1 percent flavoring, 1 percent acidifier (E330), 0.9 percent salt, and 0.1 percent antioxidant (E307). During the manufacturing process, syrup is made by heating all the ingredients, except the dried coconut, at 70o Centigrade (158o Fahrenheit) for 30 minutes. Then dried coconut is added. The product is packed in tin cans. The net weight is 11.02 pounds. There will be two tins packed per cardboard box. “Coconut” flavoring paste will be used as an ingredient in the production of gelato (an Italian-style ice cream).
The applicable subheading for “Pistachio Sicilia N” flavoring paste (item 1) will be 2008.19.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together, other, including mixtures, pignolia and pistachios, pistachios. The rate of duty will be 1 cent per kilogram.
The applicable subheading for “Coconut” flavoring paste (item 2) will be 2008.19.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together, other, including mixtures, coconuts. The rate of duty will be 1 percent ad valorem.
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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division