United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY L89964 - NY M80025 > NY M80020

Previous Ruling Next Ruling
NY M80020

March 7, 2006

CLA-2-:RR:NC:N2:228 M80020


TARIFF NO.: 1905.90.1041

Ms. Rhonda Hoyt
U.S. America Connect, Inc.
1850 Lee Road
Winter Park, FL 32789

RE: The tariff classification of dessert products from Australia

Dear Ms. Hoyt:

In your letter dated February 1, 2006 you requested a tariff classification ruling.

A description of the manufacturing process for two products – Tirami Su and Sticky Date Pudding – accompanied your letter. Product specification sheets were submitted with earlier correspondence. The products are individual-portion desserts, imported in frozen condition. Sticky Date Pudding is prepared by pouring a batter composed of sugar, butter, cream, gelatin, flour, dates, milk, eggs, bicarbonate of soda, cinnamon, leavening agents, and water into a cardboard tube. The product is then baked, cooled, topped with caramel sauce, and frozen. The desserts are put up in packaging for sale to food service and other non-retail customers.

The applicable subheading for the Sticky Date Pudding will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoaotherbread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectioneryfrozen puddings. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on the Tirami Su product. Your request for a classification ruling should include a complete ingredients breakdown, by weight. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 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

Previous Ruling Next Ruling

See also: