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NY 847041

CLA-2-19:S:N:N1:228 847041


TARIFF NO.: 1905.90.1040

Mrs. Elayne Pucci
Pucci Pastry Distributors, Inc.
1456 Second Ave., Suite 171
New York, NY 10021

RE: The tariff classification of frozen cakes from Italy.

Dear Mrs. Pucci:

In your undated letter, received on November 8, 1989, you requested a tariff classification ruling.

Descriptive and illustrative literature for five products accompanied your letter. Marrons Glace Cake is a dome-shaped product consisting of meringue, cream, and glace chestnuts. St. Honore and Millefoglie are rectangular layer cakes, the former with cake layers, the layers of the latter a flaky pastry. Crostata al Cioccolato is a round, baked cake. Zuppa Inglese consists of a cake layer, soaked in liqueur, topped with several cream layers. All cakes will be imported frozen, for sale to restaurants, hotels and caterers. Depending on the cake, they must be removed from the freezer one to three hours prior to serving. Remaining cake may be stored in a refrigerator.

The applicable subheading for the frozen cakes will be 1905.90.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...bread, pastry, cakes, biscuits and similar baked products...whether or not containing chocolate, fruit, nuts or confectionery...frozen. 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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