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NY 891093

October 22, 1993



TARIFF NO.: 1905.90.1040

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

RE: The tariff classification of pastries from Italy

Dear Mr. Costanzo:

In your undated letter, received by this office on October 5, 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. Rollino Arancia, Rollino Banana, Rollino Ricotta, Rollino Limone, and Rollino Mandarino are dessert products composed of a thin, baked pastry, rolled into a tubular shape, filled with a sweet, flavored cream, topped with sugar, and frozen. These products are ready for consumption after removal from the freezer and sitting at room temperature for one hour. Once thawed, the Rollino products may be kept in a refrigerator for three days.

The applicable subheading for the Rollino products 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...other...bread, pastry, cakes, biscuits and similar baked products...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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