CLA-2-20:RR:NC:2:228 H82733
Mr. Jesus Noguera
Gelateria Parmalat
520 Main Avenue
Wallington, NJ 07057
RE: The tariff classification of flavoring pastes from Italy. Correction to Customs Ruling No. NY G87133.
Dear Mr. Noguera:
This ruling is being issued to correct Customs Ruling No. NY G87133, dated March 21, 2001. The ruling letter contained an inadvertent typographical error within the body of the letter. In the fourth paragraph of the original letter the incorrect Harmonized Tariff number was stated. A complete corrected ruling follows.
In your letter dated February 9, 2001 you requested a tariff classification ruling.
Ingredients breakdowns for five products were submitted with your letter. The products are described as flavoring pastes, used as ingredients in the production of ice cream. The pastes will be imported in metal cans containing 11 or 13.22 pounds, net weight. Mandoria Tostata is said to consist of 61 percent almonds, 10 percent each of vegetable fat, sugar, and skimmed milk powder, 4 percent each of soy protein and flavors, and less than one percent each of emulsifiers and antioxidant. White Chocolate is composed of 67 percent vegetable fat, 20 percent sugar, 5 percent each of cocoa butter and skimmed milk powder, 1.9 percent flavors, one percent emulsifiers, and less than one percent antioxidant. Walnut contains 61 percent glucose syrup, 15 percent hazelnuts, 8 percent skimmed milk powder, 7 percent walnuts, 5 percent sugar crisps, and 4 percent flavors. Caramel paste is made of 90 percent glucose syrup, 4 percent burnt sugar, 3.9 percent flavors, 2 percent skimmed milk powder, and less than one percent color. Pannapanna consists of 88 percent glucose syrup and 4 percent each of skimmed milk powder, cream, and flavors.
The applicable subheading for the Mandoria Tostata paste will be 2008.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved…nuts, peanuts…and other seeds…other…almonds. The rate of duty will be 32.6 cents per kilogram.
The applicable subheading for the White Chocolate paste, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…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 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.
The applicable subheading for the Walnut paste and the Caramel paste will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the Pannapanna paste will be 2106.90.9998, HTS, which provides for food preparations not elsewhere specified or included…other…other… other. The rate of duty will be 6.4 percent ad valorem.
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