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NY 887835

July 9, 1993



TARIFF NO.: 1901.90.3030

Mr. Frank Carter
Elco Freight International, Inc.
Hemisphere Center
Route 1 & 9 South and International Way
Newark, NJ 07114

RE: The tariff classification of a milk dessert from Italy

Dear Mr. Carter:

In your letter dated June 23, 1993, on behalf of Cucina Classica Italiana, Lakewood, NJ, you requested a tariff classification ruling.

An ingredients breakdown and sample accompanied your letter. The sample was opened, examined, and disposed of. "Panna Cotta" is a food product with an off-white color and pudding-like consistency, composed of 50 percent whole milk, 37.8 percent cream, 11 percent sugar, 1.02 percent gelatin, and less than one percent vanilla flavor, put up for retail sale in sealed, foil-lined, one-liter containers. Package instructions direct the user to cook the product until it reaches a liquid state, pour into molds, refrigerate for three hours, and serve chilled.

The applicable subheading for the Panna Cotta milk dessert will be 1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404... other...articles of milk or cream not specially provided for... other...provided for in subheading 9904.10.60. The rate of duty will be 17.5 percent ad valorem.

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

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