The tariff classification of “Tartufo” frozen gelato desserts from Italy.

N254898 July 16, 2014 CLA-2-21:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000 Mr. Filippo Callipo Callipo Gelateria S.r.l. Via Riviera Prangi 156 Pizzo 89812 Italy RE: The tariff classification of “Tartufo” frozen gelato desserts from Italy. Dear Mr. Callipo: In your letter dated June 30, 2014 you requested a tariff classification ruling. The items in question are three different varieties of “Tartufo,” which are described individually below. Each variety is a ball-shaped frozen dessert product consisting of two contrasting, concentric layers of gelato surrounding a specialty filling at the center. In addition, the exterior of each ball features a distinctive coating. “Coffee & Cream Tartufo” is composed of a layer of coffee gelato (52%), a layer of cream gelato (35%), a coffee filling (7%), and an almond-brittle coating (6%). The coffee gelato contains rehydrated skim milk, whole milk, sugar, cream, coconut vegetable oil, glucose-fructose syrup, skim milk powder, lactose and milk proteins, dextrose, soluble coffee, emulsifiers, stabilizers, and flavorings. The cream gelato contains rehydrated skim milk, whole milk, cream, sugar, butter, skim milk powder, glucose-fructose syrup, dextrose, lactose and milk proteins, emulsifiers, stabilizers and flavorings. The coffee filling contains glucose-fructose syrup, sugar, water, coffee extract, freeze-dried instant coffee, coloring, pectin, potassium sorbate and flavorings. The almond-brittle coating contains sugar and almonds. The total milk-solids content of the overall product is said to be approximately 10% (3.6% nonfat plus 6.4% fat). “Hazelnut & Chocolate Tartufo” is composed of a layer of hazelnut gelato (60%), a layer of chocolate gelato (32%), a dark-chocolate filling (7%), and a cocoa powder coating (1%). The hazelnut gelato contains rehydrated skim milk, whole milk, sugar, hazelnut paste, glucose-fructose syrup, egg yolk, coconut vegetable oil, lactose and milk proteins, skim milk powder, dextrose, emulsifiers, stabilizers and flavorings. The chocolate gelato contains rehydrated skim milk, whole milk, sugar, chocolate, coconut vegetable oil, cocoa powder, glucose-fructose syrup, egg yolk, lactose and milk proteins, dextrose, emulsifiers and stabilizers. The dark chocolate filling contains glucose-fructose syrup, water, sugar, dark chocolate, dextrose, modified corn starch, flavorings, potassium sorbate and pectin. The total milk solids content of the overall product is said to be approximately 9.5% (8.8% nonfat plus 0.7% fat). “Liquorice® Tartufo” is composed of a layer of licorice gelato (53%), a layer of fiordilatte gelato (35%), a licorice-liqueur filling (7%), and a meringue-brittle coating (5%). The licorice gelato contains rehydrated skim milk, whole milk, sugar, coconut vegetable oil, licorice extract, skim milk powder, glucose syrup, lactose and milk proteins, emulsifiers, stabilizers and natural licorice flavoring. The fiordilatte gelato contains rehydrated skim milk, whole milk, cream, sugar, butter, glucose-fructose syrup, dextrose, skim milk powder, lactose and milk proteins, emulsifiers, stabilizers and flavorings. The Liquorice® filling contains sugar, neutral hydrated alcohol, roots and rhizomes of licorice, xanthan gum, carboxymethylcellulose and natural flavorings. The meringue brittle coating contains sugar, egg albumin and flavorings. The total milk solids content of the overall product is said to be approximately 10% (5.4% nonfat plus 4.6% fat). Ms. Federica Abbonante of your office has advised that the products will be imported in 110-gram single-serve portions packed either for retail sale or for foodservice use. She has also confirmed that the products will be imported in a frozen state for storage, sale and consumption in that condition. The applicable subheading for all of the above-described “Tartufo” frozen desserts, if entered while the tariff-rate quota remains open, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem. The applicable subheading for the “Tartufo” desserts, if entered after the tariff-rate quota has closed, will be 2105.00.4000, HTSUS, 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: other. The rate of duty will be 50.2 cents per kilogram plus 17% ad valorem. Products classified in subheading 2105.00.4000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.67—9904.04.74. 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