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NY 891099

October 28, 1993



TARIFF NO.: 1905.90.1040

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

RE: The tariff classification of frozen cakes from Italy

Dear Mr. Costanzo:

In your undated letter, received by this office on October 6, 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. Crostata Noci, Crostata Pinoli, Crostata Fichi, Crostata Mandorle, and Crostata Pistacchi are round products composed of a cake base topped with almond paste, dried fruit, and/or nuts (depending on variety), baked, topped with jelly, and frozen. All cakes are ready to eat after removal from the freezer and thawing. Any remaining cake may be stored in the refrigerator for four days.

The applicable subheading for these 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...other...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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