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NY 808504

CLA-2-19:S:N:N7:228 808504


TARIFF NO.: 1905.90.1050

Charles Mullaney
9 Columbia Road
Marblehead, MA 01945

RE: The tariff classification of cakes from Ireland.

Dear Mr. Mullaney:

In your letters dated January 10, 1995 and March 12, 1995 you requested a tariff classification ruling.

Three samples, submitted with earlier correspondence, were examined and disposed of. Foxford Porter Cake, Foxford Fruit Cake and Foxford Lunch Cake are fully-baked, ready to eat loaves, weighing 1 lb. 3 ozs. (530 grams). Ingredients common to the cakes are sultanas, cake flour, sugar, pasteurized fresh eggs, shortening, cherries, mixed peel, modified starch, baking powder, salt, spices, and preservatives. The porter cake also contains added Guinness, and the lunch cake contains added flaked almonds. The cakes are wrapped in clear plastic, and packed for retail sale in cardboard boxes.

The applicable subheading for the cakes will be 1905.90.1050, 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...other...pastries, cakes, and similar sweet baked products. 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
New York Seaport

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