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February 16, 1999

CLA-2-21:RR:NC:2:228 D87488

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 from Italy

Dear Mr. Loiola:

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

The merchandise is described as flavorings, in fluid form, imported in 6-kilogram tins, for use in the manufacture of ice cream. Products identified as Fragola, Pesca, and Lemon all contain 42 percent sugar, 28 percent glucose syrup, and 24 percent fruit or fruit juice (strawberry, peach, and lemon, respectively). Other ingredients, depending on variety, are natural flavor, citric acid, tartaric acid, and pectin.

The applicable subheading for the Fragola, Pesca, and Lemon ice cream flavorings, 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 Arabish Coffee flavor. Your request for a classification ruling should identify the nature of the coffee ingredient, i.e., instant, liquid extract, etc.

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