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NY 892370





January 31, 1994

CLA-2-21:S:N:N7:229-892370

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.0090

Mr. Steve Liptak
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, NY 10038

RE: The tariff classification of CASSATA Semifreddo and TARTUFO BIANCO, two frozen desserts from Italy.

Dear Mr. Liptak:

In your letter received November 15, 1993, you requested a tariff classification ruling on behalf of American Dessert Industries Inc. of Clifton, New Jersey.

The products in question are described as "Cassata Dessert Confectionery" (CASSATA Semifreddo) and "Meringue Dessert Confectionery" (TARTUFO BIANCO). "Cassata Dessert Confectionery" is a wedge-shaped, ice cream-like confection approximately three and one-half inches in length, two and one-half inches in width and about a 2 inches radius. The outer mantle of the product consists of a pale yellow, frozen cream covering a triangular shaped inner core of a white frozen cream containing pieces of orange-colored candied fruit. Between the outer mantle and inner core is a thin band, about one-quarter inch in width, of a frozen chocolate cream. Each wedge is individually wrapped in a coated paper. "Cassata Dessert Confectionery" is said to consist of water (about 30 percent), sugar, margarine, candied cherries, butter (4.5 percent), candied orange peels, egg white, glucose syrup, vegetable fats, egg yolk, rehydrated milk (2 percent), chopped pralined nuts, rehydrated skim milk (1.4 percent), modified starch, rehydrated cream (1.13 percent), low fat cocoa powder, Marsala wine, liqueur, white wine, starch, chocolate powder, emulsifier, natural coloring and natural and artificial flavoring. A sample analysis by the Customs Laboratory at New York found no non fat milk solids in the product.

"Meringue Dessert Confectionery" (TARTUFO BIANCO) is a ball-shaped semifreddo, packaged in a brown plastic cup with a clear plastic lid. The exterior of the dessert is a frozen, pale yellow cream with a coating of sugar-based crumb. At the bottom center of the ball is a core of frozen mocha-flavored cream. "Meringue Dessert Confectionery" is said to consist of sugar (about 30 percent), margarine, water (about 14 percent), rehydrated soluble coffee, egg white, butter (4.9 percent), vegetable fats, egg yolk, glucose syrup, rehydrated milk (2 percent), modified starch, Marsala wine, rehydrated cream (0.6 percent), liqueur, white wine, natural coloring and natural and artificial flavoring. A sample analysis by the Customs Laboratory at New York found no non fat milk solids in the product.

The applicable subheading for "Cassata Dessert Confectionery" (CASSATA Semifreddo) and "Meringue Dessert Confectionery" (TARTUFO BIANCO) will be 2105.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Ice cream and other edible ice, whether or not containing cocoa:...Other:...:...Other: ... Other. The rate of duty will be 20 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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