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NY 846308

CLA-2-19:S:N:N1:228 846308


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, and a sample of one cake, were submitted with your letter. The sample was examined and disposed of. Toscanella consists of a rectangular, flaky pastry base, topped with a thick cream layer, lined on both sides with cream puffs, all covered with chocolate and icing sugar. Rustica is a rectangular cake composed of three layers of sponge cake soaked with coffee liqueur, filled with cream, and covered with cocoa powder. Torta Limone is a round, oven baked product composed of a short crust pastry base topped with lemon cream and meringue. Frutta Lunga and Frutti di Bosco are rectangular and round products, respectively, composed of a short pastry base and a layer of sponge, filled with cream, and topped with a variety of fruits. All cakes will be imported frozen and sold to restaurants, hotels, and caterers. Depending on the cake, all must be removed from the freezer one to three hours prior to serving. Any remaining product can 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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