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NY R02417

August 24, 2005

CLA-2-19:RR:NC:2:228 R02417


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. Caramel Slice is a rectangular-shaped product consisting of creamy caramel on top of a flapjack biscuit base and topped with chocolate. Mango Charlotte consists of mango mousse encased in a trio of mini Swiss rolls. The Baked New York Cheesecake is a small round cheesecake with a cherry topping. The Lamington is a moist vanilla sponge cube coated in chocolate and covered with desiccated coconut.

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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