The tariff classification of sorbets from Italy.

N254866 July 8, 2014 CLA-2-21:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 2105.00.5000 Mr. Filippo Callipo Callipo Gelateria S.r.l. Via Riviera Prangi 156 Pizzo 89812 Italy RE: The tariff classification of sorbets from Italy. Dear Mr. Callipo: In your letter dated June 27, 2014 you requested a tariff classification ruling on two types of sorbet. The first item is an edible ice known as “Calabrian Oval Orange Sorbet.” The ingredients are Calabrian oval orange juice (37%), water, sugar, glucose-fructose syrup, maltodextrin, emulsifiers, stabilizers, citric acid, colorings, and flavorings. The second item is an edible ice known as “Sicilian Lemon Sorbet.” The ingredients are water, sugar, Sicilian lemon juice (15%), glucose-fructose syrup, maltodextrin, emulsifiers, stabilizers, citric acid, and flavorings. Ms. Federica Abbonante of your office has advised that both products will be imported in frozen condition, either in large plastic tubs for foodservice or in smaller retail packages. Both kinds of sorbet will be stored and served in a frozen state. The applicable subheading for the “Calabrian Oval Orange Sorbet” and the “Sicilian Lemon Sorbet” will be 2105.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ice cream and other edible ice, whether or not containing cocoa: other: other. The rate of duty will be 17% ad valorem. 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 Nathan Rosenstein at the email address nathan.rosenstein@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division