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NY D88559

March 10, 1999

CLA-2-18:RR:NC:2:228 D88559


TARIFF NO.: 1806.20.6000; 2106.90.9400

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 letters dated January 25, 1999 and February 22, 1999 you requested a tariff classification ruling.

The merchandise is described as ice cream flavorings, in fluid form, imported in 6-kilogram tins, for use in the manufacture of ice cream. Gianduia Paste is composed of 37 percent vegetable fat, 30 percent cocoa powder (10-12 percent fat), 20 percent hazelnut, 10 percent sugar, 2.5 percent flavor, and .5 percent emulsifier. Chestnut flavoring consists of 59 percent sugar, 30 percent glucose syrup (50 Bx), 10 percent chestnut, and less than one percent each of color, flavoring, and emulsifiers.

The applicable subheading for the gianduia flavoring will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder granular or other bulk form, in containers or immediate packings, of a content exceeding 2 kg...confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The rate of duty will be 2.1 percent ad valorem.

The applicable subheading for the chestnut flavoring will be 2106.90.9400, HTS, which provides for food preparations not elsewhere specified or included...other... articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 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 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, 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.


Robert B. Swierupski

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