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NY 846305

CLA-2-19:S:N:N1:228 846305


TARIFF NO.: 1905.90.1040

Ms. Elayne Pucci
Pucci Pastry Distributors, Inc.
200 East 74th Street, 6D
New York, NY 10021

RE: The tariff classification of frozen cakes from Italy.

Dear Ms. Pucci:

In your letter dated October 16, 1989, you requested a tariff classification ruling.

Technical and illustrative literature for five products accompanied your letter. Profiterol are cream puffs coated with chocolate. Torta della Nonna (grandmother cake) is a round layer cake consisting of two layers of short pastry filled with lemon flavored cream, garnished with pine nuts and icing sugar. Marengo is a round cake made of two layers of meringue filled with cream. Zuccotto is a dome-shaped product composed of a pastry base, soaked in liqueur, filled with layers of cream, covered with crushed sponge cake and icing sugar. Torta con Noci (walnut cake) is an oven baked, round cake composed of short pastry filled with hazelnuts and walnuts. All products will be imported frozen and sold to restaurants, hotels, and caterers. Depending on the type of cake, the products must be removed from the freezer one to three hours prior to serving. After serving, any remaining cake must be refrigerated.

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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