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NY C87304




May 1, 1998

CLA-2-21:RR:NC:2:231 C87304

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000

Mr. Donald Carroll, Esq.
Studio Legale Associato & Frere Cholmeley Bischoff 47, Viale Bruno Buozzi
00197 Rome
Italy

RE: The tariff classification of frozen dessert from Italy.

Dear Mr. Carroll:

In your letter, dated April 22, 1998, you have requested a tariff classification ruling on behalf of your client, American Sales and Merchandising LLC.

The products are described thus:

1. "Tartufo Classico" is a dairy ice cream surface decoration of cocoa powder. The product stands on a polyethylene coated paper base, and it is served in a plastic container with a cover. "Tartufo Classico" contains by weight 17.7 percent sugar, 9.2 percent milk fat, and 7 percent nonfat milk solids. The ingredients are 51.5 percent pasteurized milk, 17.7 percent sugar, 7 percent fresh cream, 5 percent cocoa, 5.4 percent egg yolk, 4.3 percent butter, 4.2 percent corn syrup, 4.6 percent skim milk powder, 0.2 percent stabilizer, and 0.1 percent flavoring. The net weight is 85 grams.

2. "Choko Grande Bianco" is dairy ice cream of fresh cream with a white chocolate coating. The dessert provides vanilla taste, and it is wrapped in cold sealing. "Choko Grande Bianco" contains by weight 22.9 percent sugar, 10.8 percent milk fat, and 9.3 percent nonfat milk solids. The ingredients are 45 percent rehydrated skim milk, 28 percent white chocolate coating (comprised of cocoa butter, sugar, butter, skim milk powder, emulsifier, and flavoring), 10.8 percent sugar, 7.1 percent butter, 5 percent fresh cream, 3.6 percent corn syrup, 0.2 percent emulsifier, 0.2 percent stabilizers, and 0.1 percent flavoring. The net weight is 80 grams.

The applicable subheading for "Tartufo Classico" and "Choko Grande Bianco" 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 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 products 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.

Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding labeling regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:

U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204

Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:

U.S. Department of Agriculture
A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782

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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