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NY B89854

October 2, 1997

CLA-2-19:RR:NC:2:228 B89854


TARIFF NO.: 1905.90.1050

Gitte Mechlenburg
P.O. Box 2296
Lenox, MA 01240

RE: The tariff classification of cakes from Germany.

Dear Ms. Mechlenburg:

In your letter dated September 12, 1997, on behalf of Confiserie Dreher, you requested a tariff classification ruling.

Ingredients breakdowns and pictorial literature were submitted with your letter. The products are ready to eat cakes containing visible pieces of fruit, packed for retail sale in cardboard boxes. The Butter Christstollen, item no. 7070 (2 pounds), and item no. 7071 (3 pounds), and Diabetiker Fruchte Stollen, item no. 20137 (200 grams), and item no. 20136 (400 grams), are made from candied fruits, wheat flour, butter, eggs, fructose, almonds, yeast, alcohol, and natural flavorings. The Butter Christstollen contains sugar, and the Diabetiker Fruchte Stollen contains fructose.

The applicable subheading for the cakes will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...bread, pastry, cakes, biscuits and similar baked products...whether or not containing chocolate, fruit, nuts or confectionery...other...pastries, cakes, and similar sweet baked products. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.


Robert B. Swierupski

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