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February 23, 1999

CLA-2-21:RR:NC:2:228 D87487


TARIFF NO.: 2106.90.9100; 2106.90.9998

Mr. Luigi Loiola
Fredde Delizie Ltd.
500 University Ave. No. 511
Honolulu, HI 96826

RE: The tariff classification of ice cream flavorings from Italy

Dear Mr. Loiola:

In your letter dated January 25, 1999 you requested a tariff classification ruling.

The merchandise is described as flavorings, for use in the manufacture of ice cream. Azzuro is a liquid composed of 50 percent sugar, 44 percent glucose, 5.8 percent natural flavor and .5 percent color. Soya 500 is a powder composed of 50 percent fructose, 26 percent maltodextrin, 17 percent vegetable fat, 5 percent soy protein, one percent emulsifier, and .5 percent each of salt and thickening agents. Soya 500 is packed in sealed plastic bags, containing one kilogram; Azzuro is put up in 6-kilogram tins.

The applicable subheading for the Azzuro flavoring will be 2106.90.9100, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...blended syrups described in additional U.S. note 4 to chapter 17...other. The rate of duty will be 29.6 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 2106.90.9100, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.66 to 9904.17.72, HTS.

The applicable subheading for the Soya 500 flavoring will be 2106.90.9998, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other... other...other. The rate of duty will be 7 percent ad valorem.

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

Your inquiry does not provide enough information for us to give a classification ruling for the Banana Paste, Orange Paste, and Yoghurt Mix flavorings. Your request for a classification ruling for the Banana and Orange Pastes should provide the Brix for the glucose syrup ingredient. For the Yoghurt Mix, describe the manufacturing process for the yoghurt powder ingredient. For all three, sumit a sample.

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.


Robert B. Swierupski

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