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NY L83934




April 18, 2005

CLA-2-21: RR: NC: 2:231 L83934

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000

Ms.Gloria Chau
Trader Joe’s Company
P.O. Box 5049
800 South Shamrock Ave.
Monrovia, CA 91016-6346

RE: The tariff classification of frozen gelato desserts from Italy.

Dear Ms. Chau:

In your letter dated March 28, 2005, you requested a tariff classification ruling.

The products in question are described as frozen gelato desserts. These frozen gelato desserts will be prepared in three flavors,--namely, Vanilla, Chocolate and Tiramisu. Each product contains 1.0 percent by weight of butterfat and 10.2 percent milk solids. The ingredients listed for all three gelato desserts are glucose syrup and small amounts of coconut oil, mono and diglycerides, carob seed flour and salt. Additional ingredients listed for each product, individually, also include:

Vanilla flavor is said to consist of 34.3 percent rehydrated skim milk, 28.45 percent rehydrated whey, 10.3 percent cream and sugar, with small amounts of maltodextrines and flavors.

Chocolate flavor is said to consist of 17.5 percent skim milk, 17.5 percent whey, 13.2 percent water, 7.0 percent cream, sugar, cocoa powder, chocolate and a small amount of egg yolk.

Tiramisu flavor is said to consist of 18 percent skim milk, 18 percent whey, 7.2 percent cream, sugar, glucose syrup, water, cocoa powder, egg yolk, hazelnuts, Mascarpone powder, under 2 percent by weight of white wine and Marsala wine, along with small amounts of coffee powder and rice starch.

The applicable subheading for Vanilla, Chocolate and Tiramisu flavored gelato dessert, if entered under quota, 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.

The applicable subheading for Vanilla, Chocolate and Tiramisu, if entered outside the quota, will be 2105.00.4000, 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, other. The rate of duty will be 50.2 cents per kilogram, plus 17 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.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Thomas Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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