United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0859409 - NY 0859560 > NY 0859455

Previous Ruling Next Ruling

NY 859455

March 1, 1991



TARIFF NO.: 2105.00.0015

Mrs. Elayne Pucci
Pucci Pastry Distributors, Inc.
125 Kingsland Avenue
Clifton, NJ 07014

RE: The tariff classification of TARTUFO SEMIFREDDO from Italy.

Dear Mrs. Pucci:

In your letter dated January 4, 1991, you requested a tariff classification ruling.

TARTUFO was the subject of an earlier ruling, dated December 20, 1989 (File number NY 847374), which classified this product under the provision for ice cream in subheading 2105.00.0010, Harmonized Tariff Schedule of the United States. You state that this product has been reformulated by the manufacturer so that it is no longer an ice cream product. TARTUFO is a frozen dessert consisting of an ice cream-like center, surrounded by a nut and cocoa-flavored semifreddo cream, and covered with a light cocoa crumb. The new ingredient listing, be weight, includes water (19.6 percent), sugar (19.5 percent), chopped praline nuts (11.3 percent), rehydrated skim milk, milk, and cream (10 percent), butter (2.7 percent), margarine (8 percent), glucose (8 percent), and lesser amounts of other ingredients.

The applicable subheading for TARTUFO SEMIFREDDO will be 2105.00.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for Ice cream and other edible ice, whether or not containing cocoa...Other [than ice cream]:...Subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended:...Articles of milk or cream. The rate of duty will be 20 percent ad valorem.

Articles classifiable in HTS subheading 2105.00.0015 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.60, which limits the amount of such products which may be imported from all countries (including Italy) to an annual quota quantity of 2,721 kilograms. Additionally, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is withdrawn from warehouse or entered for consumption into the United States.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling