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February 25, 1999

CLA-2-18:RR:NC:SP:232 D87489

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 2008.99.2900; 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 Flavorings from Italy.

Dear Mr. Loiola:

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

You submitted descriptive literature with your request. The merchandise in question is four varieties of flavorings which will be imported in 6 kilogram tins and will be used in the production of four flavors of ice cream. The first product, “Malaga Paste”, is said to contain 55 percent raisins, 42 percent glucose syrup, 2.5 percent natural flavor, and a trace of citric acid. The second item, product “Cocoa Cream”, is stated to consist of 60 percent cocoa powder, 39.2 percent vegetable fat, and traces of natural flavor and lecithin.

The third product, “Tiramisu Paste” is described as containing 25 percent glucose syrup, 25 percent marsala wine, 20 percent sugar, 10 percent vegetable fat, 10 percent egg yolk, 5 percent alcohol, 3 percent roasted coffee, and 2 percent natural flavor. The last item, “Tartufo Paste” is stated to consist of 70 percent cocoa powder, 27 percent vegetable fat, 2.7 percent natural flavor, and a trace of lecithin.

The applicable subheading for the “Cocoa Cream” and the “Tartufo Paste” will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the “Malaga Paste” will be 2008.99.2900, Harmonized Tariff Schedule of the United States (HTS), which provides for Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or nor containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Other, including mixtures other than those of subheading 2008.19: Other: Grapes. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the “Tiramisu Paste” 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: 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 kilo 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).

A copy of this 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 John Maria at 212-637-7059.

Sincerely,

Robert B. Swierupski

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See also:

• Tariff No.: 1806.20.60 - Confectioners' coatings & other products, not less than 6.8% non-fat solids of the cocoa bean nib and not less than 15% vegetable fats
• Tariff No.: 2008.99.29 - Grapes, otherwise prepared or preserved, nesi
• 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