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NY 816525

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November 30, 1995

CLA-2-18:RR:NC:FC:228 816525

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500; 1806.20.9800; 1901.90.4200; 1901.90.4300; 2106.90.9999

Mr. Marion J. Hofer
Cambria Cargo Services
3019 East Maria Street
Ranch Dominguez, CA 90221

RE: The tariff classification of ice cream flavorings from Italy

Dear Mr. Hofer:

In your letter dated November 2, 1995, on behalf of Charly Temmel, Inc., Santa Monica, CA, you requested a tariff classification ruling.

Ingredients breakdowns for six products were submitted with your letter. All are described as flavoring ingredients, used in the manufacture of ice cream. Based on their descriptions, the products are either in powder or fluid form, and will be packed in foil bags, tin cans, or plastic pails. "Donatella" is said to contain 45 percent sugar, 26 percent hazelnuts, 20 percent cocoa, 5 percent vegetable fat, 2.8 percent flavor, and 1.2 percent lecithin. "Yoggi" consists of 50 percent skimmed milk powder, 48 percent skimmed milk yoghurt powder, and one percent each of citric acid and flavors. "Mascarpone 30" contains 70 percent skimmed milk powder, and 10 percent each of dextrose, mascarpone cheese powder, and flavors. "Vaniglia N" is composed of 90 percent glucose syrup, 7 percent vanilla, 2.4 percent flavors, and .6 percent colors. "Vellutina" is 50 percent water, 45 percent sorbitol, and 5 percent monodiglycerides. "Pistacchio Reale Fine C" is made from 68.5 percent glucose syrup, 15 percent almonds, 12 percent pistachios, 4.3 percent flavors, and .1 percent each colors and lactic acid.

The applicable subheading for the Donatella, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500, Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, Donatella will be classified in subheading 1806.20.9800, HTS, and dutiable at the rate of 42.7 cents per kilogram plus 9.8 percent ad valorem. In addition, products classified in subheading 1806.20.9800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for Yoggi and Mascarpone 30, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder..other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, Yoggi and Mascarpone 30 will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.187 per kilogram plus 15.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.

The applicable subheading for Vaniglia N, Vellutina, and Pistacchio Reale Fine C will be 2106.90.9999, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other... other...other. The rate of duty will be 9.4 percent ad valorem. This ruling is being issued under the provisions of Section 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 Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 1806.20.95 - Chocolate and preps w/cocoa, nesoi, o/2kg but n/o 4.5 kg, n/o 65% sugar, desc in Ch17 US note 3, subj. to Ch17 US note 8, not GN15
• Tariff No.: 1806.20.98 - Chocolate and preps w/cocoa, neosi, o/2kg but n/o 4.5 kg, n/o 65% sugar, desc in Ch17 US note 3, not subj to Ch.17 US note 8, not GN15
• Tariff No.: 1901.90.42 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, subject to add US note 10 to Ch.4
• Tariff No.: 1901.90.43 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, not subject to gen note 15 or add US note 10 to Ch.4
• Tariff No.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen
• Tariff No.: 9904.04.67 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard period, under $0.30/kg
• Tariff No.: 9904.04.74 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard per., $1.50/kg or more
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more