United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 890994 - NY 891105 > NY 891096

Previous Ruling Next Ruling
NY 891096

October 27, 1993



TARIFF NO.: 1905.90.1040

Mr. Marzio Costanzo
Scavone Food Distributors
P.O. Box 2335
Newburgh, NY 12550

RE: The tariff classification of frozen cakes from Italy

Dear Mr. Costanzo:

In your undated letter, received on October 6, 1993, you requested a tariff classification ruling.

Five products are described in your letter, and illustrated in a product catalog you submitted under separate cover. Torta Pistacchio, Torta Pinoli, Torta Mandorle, Torta Noci, and Torta Fichi all consist of two sponge cake layers, separated with a marmalade layer, topped with fruits and/or nuts, baked, and frozen.

The applicable subheading for these 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...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

Previous Ruling Next Ruling

See also: