The tariff classification of Semifreddo TORRONCINO, TARTUFOSemifreddo and MARENGO TAGLIATA, three frozen desserts from Italy.

NY 889156 January 31, 1994 CLA-2-21:S:N:N7:229 889156 CATEGORY: Classification TARIFF NO.: 2105.00.0090 Mr. Steve Liptak Inter-Maritime Forwarding Co., Inc. 156 William Street New York, NY 10038 RE: The tariff classification of Semifreddo TORRONCINO, TARTUFO Semifreddo and MARENGO TAGLIATA, three frozen desserts from Italy. Dear Mr. Liptak: In your letter dated August 9, 1993, you requested a tariff classification ruling on behalf of American Dessert Industries, Inc., of Clifton, New Jersey. The products in question are three frozen desserts, which are designated "Nougat Dessert Confectionery" (Semifreddo TORRONCINO), "Cocoa and Chocolate Dessert Confectionery" (TARTUFO Semifreddo) and MARENGO TAGLIATA. "Nougat Dessert Confectionery" (Semifreddo TORRONCINO) is a creamy, ice cream-like confection enriched with nougat and pralined nuts, and covered with a layer of crushed hazel nuts. The product is individually packaged in clear plastic cups of 75 grams (about 2.7 ounces) each, net, packed 12 single portions per carton, and consists of water, sugar, margarine, chopped praline nuts, egg white, butter (5 percent by weight), chopped nougat, rehydrated skim milk (3.0 percent), rehydrated cream (2.8 percent), vegetable fats, egg yolk, liqueur, wine, modified starch, glucose syrup and natural and artificial flavors. A sample analysis by the U.S. Customs Laboratory at New York found no non fat milk solids. "Cocoa and Chocolate Dessert Confectionery (TARTUFO Semifreddo) consists of a ball-shaped serving of vanilla gelato, individually packed in a brown plastic cup with a clear plastic top, twelve single portions per carton. The ball is covered with a chocolate powder. Tartufo bianco consists of a ball of vanilla flavored gelato with a covering of sugar-based crumb and a mocha-flavored center. These desserts consist of water, sugar, glucose syrup, margarine, chopped praline nuts, rehydrated skim milk (5.2 percent), egg white, rehydrated milk (4.7 percent), low fat cocoa powder, butter (2.7 percent), cocoa, egg yolk, rehydrated cream (1.5 percent). vegetable fats, wine, cocoa paste, modified and wheat starch, liqueur, emulsifier and natural and artificial flavors. A sample analysis by the Customs Laboratory at New York found 0.87 percent non fat milk solids in the product. MARENGO TAGLIATA is an individually wrapped cake slice confection, weighing 60 grams (about 2 ounces) each, net, with a sweet, light and crumbly upper and bottom crust, which sandwiches a light, sweet tasting semifreddo cream. consist of a consists of sugar, egg white, water, margarine, rehydrated skim milk (5.6 percent), rehydrated milk (5.1 percent), egg yolk, butter (2.7 percent), vegetable fats, rehydrated cream (1.8 percent), rice and modified starch, wheat flour and natural and artificial flavors. A sample analysis by the Customs Laboratory at New York found 1.5 percent non fat milk solids in the product. The applicable subheading for "Nougat Dessert Confectionery" Semifreddo TORRONCINO), "Cocoa and Chocolate Dessert Confectionery" (TARTUFO Semifreddo) and MARENGO TAGLIATA will be 2105.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Ice cream and other edible ice, whether or not containing added cocoa:...Other:...Other:...Other. The rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport