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NY 861267

Mar 21, 1991



TARIFF NO.: 1905.90.1040

Mr. Kevin Haggard
Sunblest Foods, Inc.
19653-70th Avenue South
Kent, WA 98032

RE: The tariff classification of frozen pastry products from Canada

Dear Mr. Haggard:

In your undated letter, which was received on March 6, 1991, you requested a tariff classification ruling.

Descriptive literature and ingredients breakdowns were submitted with your letter. The five "Dine-A-Bite" products described in your letter are single-serving, prepared foods consisting of a pastry shell with a variety of fillings. Additionally, Plum Streusal and Apple Crumble appear to have a pastry crumb or sprinkled grain topping, and Apple Puff appears to have a top shell. Peach Cobbler and Cherry Cheese Cake are untopped. The products have been pre-baked and frozen in Canada, packed in 24 unit cases, and sold to retail delis and grocery chain deli departments.

The applicable subheading for the frozen pastry products will be 1905.90.1040, Harmonized Tariff Schedule of the United States (HTS), 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...frozen. The duty rate 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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