The tariff classification of ice cream toppings from Italy

N070119 August 28, 2009 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.90.4600; 1901.90.4700; 2106.90.9500; 2106.90.9700 Mr. Charles Gabbert Atalanta Corp. Atalanta Plaza Elizabeth, NJ 07206 RE: The tariff classification of ice cream toppings from Italy Dear Mr. Gabbert: In your letter dated July 23, 2009 you requested a tariff classification ruling. Ingredients breakdowns and specification sheets accompanied your letter. Samples, submitted with earlier correspondence, were examined and disposed of. Toschi brand ice cream toppings are described as “dense and smooth” fluids, packed in one-kilogram plastic bottles for food service use. Caramello (L106) is said to be composed of 55 percent glucose syrup, 21 percent water, 20 percent sugar, 2.3 percent caramel, and less than one percent, each, pectin and flavoring. Noce (L100) consists of 45 percent glucose syrup, 25 percent water, 20 percent sugar, 14 percent hazelnuts, 5 percent condensed milk, and less than one percent, each, of starch, flavoring, and potassium sorbate. Aceto Balsamico (L22) is composed of 55 percent glucose syrup, 20 percent sugar, 15 percent balsamic vinegar, 9 percent wine vinegar, and less than one percent pectin. Mou (L116) contains 35.5 percent condensed milk, 20 percent toffee paste, 19 percent sugar, 15 percent glucose syrup, 10 percent water, and less than one percent flavoring. Tiramisu (L118) consists of 33 percent glucose syrup, 25 percent egg yolk, 24 percent sugar, 14 percent flavoring, and less than one percent, each, of coffee and pectin. The applicable subheading for the Mou ice cream topping, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder…not elsewhere specified or included…other…other…dairy products described in additional U.S. note 1 to chapter 4…other…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the Mou ice cream topping will be classified in subheading 1901.90.4700, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTSUS. The applicable subheading for the Caramello, Noce, Aceto Balsamico, and Tiramisu ice cream toppings, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…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 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 products will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division