CLA-2-19:RR:NC:2:228 I82332
Mr. James A. Wiant
Dawn Food Products (Canada), Ltd.
23240 Chagrin Blvd., Suite 810
Beachwood, OH 44122
RE: The tariff classification of a frozen cake from Canada.
Dear Mr. Wiant:
In your letter dated May 15, 2002, and May 22, 2002 you requested a tariff classification ruling.
An ingredients breakdown and pictorial literature were submitted with your first letter. The product is described as a 7” Carrot Cream Cheese Cake. The principle ingredients are sugar, vegetable shortening, wheat flour, water, cream cheese, dextrose, egg white, margarine, carrots, whole egg, egg yolk, and modified food starch. The cake is fully baked and imported in frozen condition, packaged for retail sale. All ingredients are of Canadian or United States origin.
The applicable tariff provision for the this product 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 cocoa…other…bread, pastry, cakes, biscuits and similar baked products…whether or not containing chocolate, fruit, nuts or confectionery…frozen…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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division