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April 6, 1999

CLA-2-19:RR:NC:2:228 D89406


TARIFF NO.: 1905.90.1041

Mr. Mark Farthing
AQ Manager
Saxby Foods
4120-98th Street
Edmonton Alberta
Canada T6E 5A2

RE: The tariff classification of frozen cake from Canada.

Dear Mr. Farthing:

In a facsimile transmission dated March 11, 1999 and a letter dated February 9, 1999, submitted by A.N., Deringer Inc. on your behalf, you requested a tariff classification ruling.

Pictorial literature and a list of ingredients were submitted with the first letter. A manufacturing flow chart was submitted with your facsimile transmittal. The product, Apple Cheesecake with Pecan Crumble, is a baked, pre-cut, 9-inch diameter cake, consisting of a crumble base layered with sliced apples and creamy cheesecake and topped with pecan crumble. The stated ingredients are cream, apples, graham crumbs, water, sugar, skim milk powder, wheat flour, pecans, liquid egg white, canola oil margarine, icing sugar, invert syrup, liquid whole egg, golden yellow sugar, modified corn starch, lemon juice concentrate, canola oil, microcrystalline cellulose, xanthan gum, salt vanilla, lecithin, cinnamon, hydrogenated soybean oil, and bacterial culture. Each cake weighs 1.2 kg and is imported in frozen condition.

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 212-637-7065.


Robert B. Swierupski

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