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NY 891851

November 22, 1993



TARIFF NO.: 1905.30.0040; 1905.90.1050

Mr. Liam Quinlan
Dobson & Sinisi
600 Lexington Avenue
New York, NY 10022

RE: The tariff classification of biscuits and cakes from Italy

Dear Mr. Quinlan:

In your letter dated October 21, 1993, on behalf of Sapori, S.p.A., Siena, Italy, you requested a tariff classification ruling.

Ingredients statements, illustrative literature, and samples of the packaging for five products were submitted with your letter. The packages were examined and disposed of. All products are fully baked and put up for retail sale. Cavallucci Morbidi alla Noce (soft walnut cookies) are round-shaped biscuits composed of wheat flour, sugar, candied orange peel, margarine, glucose syrup, citron peel, hazelnuts, walnuts, milk protein, lactose, aniseed, lecithin, flavors, and baking powder. Saporelli alla Mandorla/Ricciarelli di Siena (soft almond pastries) are oval-shaped biscuits with a sugar topping. The stated ingredients are sugar, almonds, egg white, honey, wafers (rice paper), flavors, and ammonium carbonate. Panforte is a round, flat, fruit cake made from candied fruit peel, almonds, sugar, wheat flour, honey, corn syrup, candied fruit, egg white, wafers, and natural flavors. Panettone is a round, tall, fruit-filled sponge cake, composed of wheat flour, sultanas, butter, sugar, egg yolk, yeast, candied fruit peel, skimmed milk, emulsifier, honey, cocoa butter, salt, flavors, and preservatives. Pandoro is a tall, round sponge cake. Its components are wheat flour, eggs, butter, skimmed milk, yeast, emulsifier, salt, cocoa butter, flavors, and preservative.

The applicable subheading for the Cavallucci Morbidi alla Noce (soft walnut cookies) and the Saporelli alla Mandorla (soft almond pastries) will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...sweet biscuits...other. The rate of duty will be free.

The applicable subheading for the Panforte, Panettone, and Pandoro will be 1905.90.1050, 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

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