The tariff classification of frozen dessert from Italy.

NY C87302 May 1, 1998 CLA-2-21:RR:NC:2:231 C87302 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000 Mr. Donald Carroll, Esq. Studio Legale Associato & Frere Cholmeley Bischoff 47, Viale Bruno Buozzi 00197 Rome Italy 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. "Gran Torta" is a dairy ice cream cake with cream and cocoa that has been decorated with filled puffs, chopped macaroons, and chocolate. It is packed in a polystyrene container in cardboard. "Gran Torta" contains by weight 15 percent sugar, 10.1 percent milk fat, and 6.3 percent nonfat milk solids. The ingredients are 59.1 percent rehydrated skim milk, 14.3 percent sugar, 9.3 percent butter, 7.3 percent fresh cream, 5.1 percent corn syrup, 2.1 percent cocoa, 1.3 percent puffs (comprised of eggs, wheat flour, vegetable margarine, raising agents, salt, and preservative), 0.5 percent chopped macaroons (containing a raising agent), 0.5 percent chopped chocolate (with emulsifier), 0.2 percent emulsifier, 0.2 percent stabilizers, and 0.1 percent flavoring. The net weight is 1000 grams. 2. "Torta Meringa" is a vanilla milk ice cake that has been filled and decorated on the surface with pieces of meringue. It is packed in a polystyrene container in cardboard. "Torta Meringa" contains by weight 22.3 percent sugar, 7.8 percent nonfat milk solids, and 5.1 percent milk fat. The ingredients are 61 percent rehydrated skim milk, 13.6 percent sugar, 9 percent meringue, 5.1 percent butter, 4.2 percent vegetable oil, 4.1 percent corn syrup, 2.5 percent fresh cream, 0.2 percent emulsifier, 0.2 percent stabilizers, and 0.1 percent flavoring. The net weight is 650 grams. 3. "Trancio Arianna" is a dual flavored vanilla and cocoa slice milk ice. It has a sugar coated, toasted surface decoration of chopped nuts and crushed macaroons. It is filled with a cocoa mixture, and it is wrapped in polyethylene coated paper. "Trancio Arianna" contains by weight 15 percent sugar, 5.9 percent nonfat milk solids, and 3.0 percent milk fat. The ingredients are 60 percent rehydrated skim milk, 14 percent sugar, 5.6 percent chopped nuts, 5.6 percent vegetable oil, 5 percent corn syrup, 3 percent fresh cream, 2.4 percent butter, 1.6 percent cocoa, 1.2 percent marsala wine, 1 percent crushed macaroons (comprised of raising agents, 0.2 percent emulsifier, 0.2 percent stabilizers, 0.1 percent coloring, and 0.1 percent flavoring. The net weight is 300 grams. The applicable subheading for "Gran Torta," "Torta Meringa," and "Trancio Arianna," 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. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division