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 > 1998 NY Rulings > NY C87261 - NY C87318 > NY C87295

Previous Ruling Next Ruling
NY C87295

April 30, 1998

CLA-2-21:RR:NC:2:231 C87295


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 22, 1998, you have requested a tariff classification ruling on behalf of your client, American Sales and Merchandising LLC.

The products are described thus:

1. "Sanciok" is a milk ice sandwich that provides vanilla taste with mint chocolate. The partial coatings contain low fat cocoa coating, minced hazelnut, and two biscuits. The product is wrapped in cold sealing. "Sanciok" contains by weight 19.6 percent sugar, 5.9 percent nonfat milk solids, and 0.2 percent milk fat. The ingredients are 42.7 percent rehydrated skim milk, 16 percent biscuits (comprised of wheat flour, sugar, vegetable margarine, glucose syrup, low fat cocoa, skim milk powder, malt extract, emulsifier, salt, raising agents, and flavoring), 12 percent low fat cocoa coating, (vegetable oil, sugar, low fat cocoa, cocoa paste, cocoa butter, skim milk powder, emulsifier, and flavoring), 9.7 percent sugar, 7.3 percent vegetable oil, 5 percent minced chocolate (containing emulsifier), 2.9 percent glucose syrup, 2 percent minced hazelnut, 1.9 percent egg yolk, 0.2 percent emulsifier, 0.2 percent stabilizers, and 0.1 percent flavoring. The net weight is 100 grams.

2. "Cono Sansoni" is a milk ice cone that provides vanilla taste. It is filled and decorated with low fat cocoa mixture. The product is packed in a plastic container with a plastic cover. The net weight is 75 grams.

The applicable subheading for "Sanciok" and "Cono Sansoni," 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 products 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.

Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding labeling regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:

U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204

Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:

U.S. Department of Agriculture
A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782

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

Previous Ruling Next Ruling

See also: