The tariff classification of gelato from Italy

N257609 October 22, 2014 CLA-2-21:OT:RR:E:NC:N2:231 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000 Mr. Filippo Callipo Callipo Gelateria, SRL Via Riviera Prangi, 156 Pizzo, 89812 Italy RE: The tariff classification of gelato from Italy Dear Mr. Callipo: In your letter dated September 25, 2015, you requested a tariff classification ruling. The first product is “I Cuori Liquidi - Tiramisù con Cuore al Caff? (Tiramisù Gelato with Marsala D.O.C. filled with a fluid heart of coffee sauce and topped with low fat cocoa powder).” It is a gelato composed of rehydrated skimmed milk, whole milk, sugar, cream, glucose syrup, coconut oil, Marsala D.O.C., corn dextrose, egg yolk, lactose and milk proteins, low fat cocoa powder, instant coffee, coffee extract, emulsifiers (mono and diglycerides of fatty acids), stabilizers (guar seed flour, carob seed flour, sodium alginate, carrageenan), thickeners (modified corn starch, pectin) colorings (paprika, curcumin, caramel E150b) and flavorings. The second product is “I Cuori Liquidi - Yogurt con Cuore alla Fragola (Yogurt flavored gelato filled with a fluid heart of strawberry sauce and topped with meringue brittle).” It is a gelato composed of rehydrated skimmed milk, whole milk, sugar, cream, butter, meringue brittle, corn dextrose, glucose syrup, strawberry puree, corn dextrose, lactose and milk proteins, emulsifiers (mono and diglycerides of fatty acids), stabilizers (carob seed flour, sodium alginate, guar seed flour, carrageenan, xanthan gum, carboxymethylcellulose), colorings (beetroot red), acidity regulator (citric acid) and flavorings. Compositional data indicates that these items are milk-based products not meeting the U.S. standard of identity for “ice cream.” The products will be imported in tubs in a frozen state for storage, sale and consumption in that condition. The applicable subheading for both of the above-described products, 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 above-described products, 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/. You also inquired about a third item, “La Cassata.” Please see New York Ruling N255199, issued to you on July 30, 2014, for our determination on that product. 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