The tariff classification of Latte Macciato from Italy

NY H81490 June 8, 2001 CLA-2-21:RR:NC:SP:232 H81490 CATEGORY: Classification TARIFF NO.: 2101.12.5400; 2101.12.5800 Mr. Jesus Noguera Gelateria Parmalat 520 Main Avenue Wallington, NJ 07093 RE: The tariff classification of Latte Macciato from Italy Dear Mr. Noguera: In your letter dated May 17, 2001 you requested a tariff classification ruling. The subject merchandise is described as Latte Macciato. It is stated to contain 38 percent glucose syrup. 36 percent sugar, 25 percent coffee, 0.7 percent burnt sugar, 0.1 percent flavors, 0.1 percent acidifier and 0.1 percent salt. The subject merchandise is described as a Pregel flavoring paste used in the production of “Gelato” Italian style ice cream. It will be imported in tin plate cans having a net weight of 13.22 pounds. The applicable subheading for the Latte Macciato, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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 John Maria at 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division