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NY R02408

August 23, 2005

CLA-2-19:RR:NC:2:228 R02408


TARIFF NO.: 1905.90.1041

Mr. Edward Charles Beshara
USAmericaConnect, Inc.
1850 Lee Road
Suite 300
Winter Park, FL 32789

RE: The tariff classification of frozen cakes from Australia.

Dear Mr. Beshara:

In your letter dated August 10, 2005, you requested a tariff classification ruling.

Pictorial literature and a description of the ingredients for four products were submitted with your letter. The products are described as frozen cakes for sale to wholesale restaurant suppliers. Summer Trifle consists of peaches, raspberries, on a sherry liqueur sponge, covered with a custard and cheese filling layer, all on a pastry base, and topped with a raspberry jelly. Bush Plumb and Raspberry Cheesecake is a bush plum (quandong) and raspberry flavored cheesecake, on a chocolate roulade base, topped with raspberry glaze and garnished with light and dark chocolate. Day Night Mousse consists of layers of dark and white chocolate mousse on a chocolate sponge, topped with dark ganache, chocolate shavings. Mango Sunrise consists of mango and coconut cream set on an orange mango cake base, finished with a mango glaze and garnished with chocolate shards. The Bush plumb and Raspberry Cheesecake, Day Night Mousse, and Mango Sunrise measure 5 cm high and 6.3 cm in diameter. The Summer Trifle weighs 1.75 kg, and measures 24 cm in diameter.

The applicable tariff provision for the these products will be 1905.90.1041, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 confectioneryfrozenpastries, cakes, and similar sweet baked products. The rate of duty will be free.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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.


Robert B. Swierupski

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