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NY C83534

February 6, 1998

CLA-2-19:RR:NC:2:228 C83534


TARIFF NO.: 1905.20.0000

Kathryn L. Moss
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of a gingerbread house kit from Canada.

Dear Ms. Moss:

In your letter dated January 13, 1998, on behalf of Cobblestone Kitchens, Mississauga, Ontario, Canada, you requested a tariff classification ruling.

A listing of ingredients accompanied your letter. The product a "Gingerbread House Kit" is said to contain all of the components needed to build and decorate an edible gingerbread house. Included are gingerbread, icing mix, gum balls, candy sprinkles, gum drops, mini jelly beans, icing bag, and a decorator tip, put up in retail packaging.

The applicable subheading for the gingerbread house kit will be 1905.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa... gingerbread and the like. The general 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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