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February 16, 1999

CLA-2-21:RR:NC:2:228 D87486

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500; 2106.90.9700

Mr. Luigi Loiola
Fredde Delizie Ltd.
500 University Ave. No. 511
Honolulu, HI 96826

RE: The tariff classification of ice cream flavorings and toppings, from Italy

Dear Mr. Loiola:

In your letter dated January 25, 1999 you requested a tariff classification ruling.

The merchandise is described as ice cream flavorings and ice cream toppings, in fluid form. The flavorings will be imported in 6-kilogram tins, for use in the manufacture of ice cream. The toppings will be imported in plastic bottles holding 1.3 kilograms. Tiramisu Topping is composed of 50 percent glucose syrup, 44 percent sugar, 2 percent each of egg yolk and flavor, one percent pectin, and less than one percent each of beta carotene and preservative. Fruit Topping consists of 50 percent glucose syrup, 36 percent sugar, 10 percent fruit, 1.8 percent flavor, one percent pectin, and less than one percent each of citric acid, color, and preservative. Sorrento Nut Paste flavoring is composed of 30 percent each of sugar, walnut, and vegetable fat, 5 percent milk powder, 3.5 percent soy flour, and 1.5 percent flavor.

The applicable subheading for the Tiramisu Topping, Fruit Topping, and Sorrento Nut Paste flavoring, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other ...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, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 29.6 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Your inquiry does not provide enough information for us to give a classification ruling on Chestnut and Gianduia Paste flavorings. Your request for a classification ruling for the chestnut product should state the Brix of the glucose syrup ingredient. For the gianduia flavoring, provide the fat content of the cocoa

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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• 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