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NY I89004





December 10, 2002

CLA-2-19:RR:NC:2:228 I89004

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1050

Mr. Latchezar Dimitrov
Dlar Co. Inc.
106 S. Goose Creek Blvd
Goose Creek, SC 29445

RE: The tariff classification of cakes from Italy

Dear Mr. Dimitrov:

In your letter dated November 22, 2002 you requested a tariff classification ruling.

Product catalogs and empty sample packages were submitted with your letter. Described in your letter as “oven-baked confectionery products,” the products are fully baked cakes, individually packaged for retail sale in cardboard boxes or plastic film wrappers. A wide variety of baked goods are described in the literature and represented by the sample packages: tiramisu, pannetone, tartufo, ostrica, tronchetto, il cupolone, and others. The cakes may be imported in refrigerated condition or at ambient temperatures.

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, whether or not containing cocoaotherbread, pastry, cakes, biscuits and similar baked productswhether or not containing chocolate, fruit, nuts or confectioneryotherpastries, cakes and similar sweet baked products The rate of duty will be free

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample packages you have submitted do not appear to be conspicuously marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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