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NY 860964

Mar 6, 1991



TARIFF NO.: 1905.30.0040; 1905.90.1060

Mr. Marcelle Simon
Bon Appetit International, Inc.
3550 Woodcliff Court
Murrysville, PA 15668

RE: The tariff classification of cakes and waffles from Belgium

Dear Mr. Simon:

In your letter dated February 22, 1991, you requested a tariff classification ruling.

Descriptive literature and ingredients breakdowns accompanied your letter. Meli Delice Sucra and Meli Delice Frutti are baked cakes made from rye flour, honey, corn syrup, inverted sugar, pearl sugar, cinnamon, and sodium bicarbonate. The sugar and, in the case of the fruit cake (frutti), candied fruit, is added to the cake after baking is completed. The cakes are put up for retail sale in 300 gram units. Honey Waffles Meli are baked waffles with a honey filling, the filling added between the halves of a split waffle, after it has cooled. The product is packed in a 200 gram, retail unit containing six waffles to a package.

The applicable subheading for the Honey Waffles Meli will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...waffles and wafers...other. The rate of duty will be free.

The applicable subheading for the Meli Delice Sucra and Meli Delice Frutti will be 1905.90.1060, which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...bread, pastry, cakes, biscuits and similar baked products...whether or not containing chocolate, fruit, nuts or confectionery...other. The rate of duty will be free.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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