The tariff classification of a gelato torte (frozen dessert) from Italy.

N255202 July 29, 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 a gelato torte (frozen dessert) from Italy. Dear Mr. Callipo: In your letter dated July 11, 2014 you requested a tariff classification ruling. The item in question is identified as “Le Torte – Tiramisu.” It is an 850-gram frozen dessert product (resembling an “ice cream cake”) consisting of a coffee-liqueur-soaked bottom layer of sponge cake (18%), a middle layer of tiramisu/Marsala-wine gelato (49%), and a top layer of coffee semifreddo gelato (32%) decorated with cocoa powder (1%). The tiramisu/Marsala gelato layer contains whole milk, rehydrated skim milk, sugar, cream, glucose syrup, coconut vegetable oil, Marsala fine wine, skim milk powder, egg yolk, dextrose, soluble coffee, emulsifiers, stabilizers, colorings and flavorings. The coffee semifreddo gelato layer contains whole milk, rehydrated skim milk, sugar, cream, coconut vegetable oil, glucose-fructose syrup, skim milk powder, dextrose, soluble coffee, emulsifiers, stabilizers and flavorings. The liqueur-infused cake bottom layer contains water, sugar, ethyl alcohol, caramel coloring, flavorings, soluble coffee, eggs, wheat flour, sugar, glucose-fructose syrup, potato starch, emulsifiers, yeast agents and flavorings. It is understood that the product will be imported in a frozen state for storage, sale and consumption in that condition. The applicable subheading for “Le Torte – Tiramisu,” 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 “Le Torte – Tiramisu,” 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