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

N255203 July 31, 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 – Nocciola.” It is an 850-gram frozen dessert product (resembling an “ice cream cake”) consisting of a lower layer of hazelnut gelato (57%) and an upper layer of cream semifreddo gelato (40%) decorated with an almond brittle topping (3%). The hazelnut gelato layer contains rehydrated skim milk, whole milk, sugar, hazelnut paste, glucose-fructose syrup, egg yolk, coconut vegetable oil, lactose and milk proteins, skim milk powder, emulsifiers, stabilizers, salt and flavorings. The cream semifreddo gelato layer contains whole milk, rehydrated skim milk, sugar, cream, butter, glucose-fructose syrup, skim milk powder, dextrose, lactose and milk proteins, emulsifiers, stabilizers and flavorings. The almond brittle topping contains sugar and almonds. Compositional data indicates that this item is a milk-based product not meeting the U.S. standard of identity for “ice cream.” 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 – Nocciola,” 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 – Nocciola,” 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