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NY F89353

July 18, 2000

CLA-2-19:RR:NC:2:228 F89353


TARIFF NO.: 1905.90.1041

Ms. Caroline Green
Classic Cheesecakes
Delicious Delectable Delivered, Inc.
126 Marine Drive RR #1
North Sydney, NS Canada B2A 3L7

RE: The tariff classification of cheesecakes from Canada

Dear Ms. Green:

In your letter dated June 21, 2000 you requested a tariff classification ruling.

A description of the manufacturing process accompanied your letter. An ingredients breakdown was submitted in a facsimile transmission received on July 10, 2000. The products are fully-baked, frozen cheesecakes produced in two categories (regular and no sugar added), three sizes (10-inch diameter food service, and 6- and 3-inch diameter retail), and 19 flavors. The 10- and 6-inch cakes are composed of a cheese batter on a graham cracker crumb base; the 3-inch cake has no crumb base. All are composed of cream cheese or fat-free cream cheese, flour, salt, cinnamon, butter, lemon juice, and vanilla. The regular cakes also contain sugar, sour cream, and whole eggs, and the no sugar added cakes contain aspartame and egg whites.

The applicable subheading for the frozen cheesecakes will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa otherbread, pastry cakes, biscuits and similar baked productswhether or not containing chocolate, fruit, nuts or confectioneryfrozen 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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