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January 27, 1999

CLA-2-19:RR:NC:2:228 D86567


TARIFF NO.: 1905.90.1041

Ms. Marsha E. Sheehan
Ronald A. Chisholm (U.S.A.), Inc.
International Square
1825 I Street, NW
Suite 400
Washington, DC 20006

RE: The tariff classification of yogurt cheesecakes from Canada.

Dear Ms. Sheehan:

In your letters dated November 20, 1998 and January 4, 1999, on behalf of Maya Yogurt Company Ltd., Ontario, Canada, you requested a tariff classification ruling.

Ingredients breakdowns and sample packages were submitted with your first letter. A description of the manufacturing process accompanied your subsequent letter. Yogurt Cheesecake (basic), Lemon Yogurt Cheesecake, and Black Cherry Cheesecake consist of 68.1-73 percent yogurt cheese, 14.8-15.9 percent sugar, 4.1-4.4 percent graham crust, 3.4-3.7 percent egg white, 2.5-2.6 percent egg yolk, and 0.2 percent stabilizer. The Basic Yogurt Cheesecake also contains 0.2 percent vanilla, and the Lemon Yogurt Cheesecake and Black Cherry Cheesecake also contain 6.8 percent lemon or cherry topping and 0.2 percent lemon emulsion. The ingredients are combined, baked in a graham crust, cooled, frozen, and packaged for retail and commercial sale.

The applicable subheading for the Yogurt Cheesecakes will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakersÂ’ wares, whether or not containing cocoa...other... bread, pastry, cakes, biscuits and similar baked products... frozen...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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