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NY 885320



TARIFF NO.: 1905.90.1040

Mr. Michael Perry
International Foods & Confections, Inc.
4040 Nine-McFarland Drive Suite 1100
Alpharetta, GA 30201

RE: The tariff classification of cream puffs from The Netherlands

Dear Mr. Perry:

In your letter dated April 15, 1993, you requested a tariff classification ruling.

Descriptive literature and samples accompanied your letter. The samples were examined and disposed of. The products consist of frozen, fully-baked puff pastry rolls, approximately 1-1/2 to 2 inches in diameter, filled with a cooked, cream filling. The cream puffs are ready to consume after a brief thawing period. The merchandise will be packaged in one-pound boxes, 12 boxes to a case, or in bulk form, in plastic bags, 10 bags in a master carton.

The applicable subheading for the frozen cream puffs will be 1905.90.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares... 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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