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NY C81855




February 9, 1998

CLA-2-21:RR:NC:2:231 C81855

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000

Mr. Hart Melvin
Gelato Fresco
60 Tycos Drive
Toronto, Ontario M6B 1V9
Canada

RE: The tariff classification of frozen desserts from Canada.

Dear Mr. Melvin:

In your letter, dated November 13, 1997, you have requested a tariff classification ruling on behalf of your client, Bertucci's, Boston, MA.

The products are described thus:

1. "Espresso Chocolate Tartufo" is a frozen dessert made with milk, sugar, raspberries, cream, cocoa, sea salt, and a vegetable stabilizer. The ingredients are 63 percent milk, 20 percent sugar, 9 percent cream, 6 percent cocoa, 0.1 percent salt, 0.1 percent coffee, and 0.35 percent vegetable stabilizer. In your correspondence you indicate that the butterfat content is 5.2 percent by weight.

2. "Raspberry Chocolate Tartufo" is a frozen dessert made with milk, sugar, raspberries, cream, cocoa, sea salt, and a vegetable stabilizer. The ingredients are 36 percent milk, 27 percent raspberries, 21 percent sugar, 8 percent cream, 5 percent cocoa, and 0.25 percent vegetable stabilizer. In your correspondence you indicate that the butterfat content is 4.3 percent by weight. An examination performed by the U.S. Customs laboratory on the submitted sample indicates that the product contains 17.4 percent sucrose and 1.81 percent lactose (equivalent to 3.77 percent nonfat milk solids).

The applicable subheading for "Espresso Chocolate Tartufo" and "Raspberry Chocolate Tartufo," if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTS), 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 general rate of duty will be 20 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2105.00.4000, HTS, and will be dutiable at 54.6 cents per kilogram, plus 18 percent ad valorem. In addition, products classified in subheading 2105.00.4000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.

Sincerely,

Robert B. Swierupski
Director

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