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NY C86276

April 22, 1998

CLA-2-21:RR:NC:2:231 C86276


TARIFF NO.: 2105.00.3000; 2105.00.4000

Mr. Donald Carroll, Esq.
Studio Legale Associato & Frere Cholmeley Bischoff 47, Viale Bruno Buozzi
00197 Rome

RE: The tariff classification of frozen dessert from Italy.

Dear Mr. Carroll:

In your letter, dated April 16, 1998, you have requested a tariff classification ruling on behalf of your client, American Sales and Merchandising LLC.

The product, which is called, "Choko Grande Classico," is a frozen dessert made with milk fat, ice cream, and vanilla. The coating is milk chocolate. The ingredients are 43.4 percent rehydrated skim milk, 10.5 percent sugar, 6.9 percent butter, 5 percent fresh cream, 3.5 percent corn syrup, 0.4 percent emulsifier, 0.2 percent stabilizers, and 0.1 percent flavoring. The milk chocolate coating (30 percent) contains sugar, cocoa butter, cocoa paste, butter skim milk powder, emulsifier, and flavoring. The net weight is 80 grams

The applicable subheading for "Choko Grande Classico," if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa, 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 20 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 2105.00.4000, HTS, and will be dutiable at 54.6 cents per kilogram, plus 18 percent ad valorem. In addition, products classified in subheading 2105.00.4000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01, HTS. 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 Ralph Conte at (212) 466-5759.


Robert B. Swierupski

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