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February 9, 1999

CLA-2-21:RR:NC:2:228 D87193

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6400, 2106.90.6600

Mr. Luig Loiola
Fredde Delizie Ltd.
500 University Ave., No. 511
Honolulu, Hawaii 96826

RE: The tariff classification of an ice cream base ingredient from Italy.

Dear Mr. Loiola:

In your letters dated November 30, 1998, and January 22, 1999, you requested a tariff classification ruling.

Samples were submitted with your first letter and a complete ingredient breakdown accompanied your second letter. The samples were examined and disposed of. Bianca 70/s is a cream colored powder containing 35 percent lactose milk protein (87 percent lactose and 13 percent milk protein), 33 percent rice starch, 8 percent skimmed milk powder, 7.2 percent maltodextrin, 6.8 percent skimmed whey powder, and 1 percent or less of emulsifiers and stabilizers. The product will be combined with milk and sugar, then pasteurized to create a liquid ice cream base.

The applicable subheading for the Bianca 70/s, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States, which provides for food preparations not elsewhere specified or included... other... containing over 10 percent by weight of milk solids...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 10 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 2106.90.6600, HTS, and dutiable at the rate of 72.5 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, HTS.

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,

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See also:

• Tariff No.: 2106.90.64 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: subject to add US note 10 to Ch.4, not GN15
• Tariff No.: 2106.90.66 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: not subject to Ch4 US note 10, not GN15
• Tariff No.: 9904.04.50 - Dairy prod. in 0402.29.50 & .99.90, 0403.10.50 & .90.95, 1901.10.40 & .85, & 2202.90.28, entered value safe. period, under $0.65/kg
• Tariff No.: 9904.05.01 - Dairy prod. in Ch. 4 addl US note 1, in 2202.90.28 entered in quantity safeguard period