Ruling of the Week 4: Gelato

I need to give you a post on GRK Canada v. United States, which is a recent decision of the Court of Appeals for the Federal Circuit on the classification of screws. It is interesting and deserves attention. You'll have to wait a bit.

In the meantime, enjoy some dessert, specifically a product called "Le Crème Pregiate - Ricotta con pezzi di pera e gocce di cioccolato." According to Customs and Border Protection, this delicious sounding stuff is gelato containing milk, sheep-milk ricotta, semi-candied pear pieces, chocolate chips, and a bunch of other stuff. As with many rulings issued from CBP in New York, there is no analysis provided in N255285 (Aug. 6, 2014). The end result is that it is classifiable in HTSUS subheading 2105.00. The specific tariff item will depend on whether the goods are imported in or out of the milk quota, which is why this caught my attention. That result is similar to the unbaked cinnamon rolls we discussed last week.

See a theme here? That's right, I am hungry. Also, one of my few hidden talents is that I make pretty awesome ice cream. I'm going to have to work on ricotta and pear, that sounds good to me.

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