CLA-2-19:S:N:N7:228 808504
Charles Mullaney
9 Columbia Road
Marblehead, MA 01945
RE: The tariff classification of cakes from Ireland.
Dear Mr. Mullaney:
In your letters dated January 10, 1995 and March 12, 1995
you requested a tariff classification ruling.
Three samples, submitted with earlier correspondence, were
examined and disposed of. Foxford Porter Cake, Foxford Fruit
Cake and Foxford Lunch Cake are fully-baked, ready to eat loaves,
weighing 1 lb. 3 ozs. (530 grams). Ingredients common to the
cakes are sultanas, cake flour, sugar, pasteurized fresh eggs,
shortening, cherries, mixed peel, modified starch, baking powder,
salt, spices, and preservatives. The porter cake also contains
added Guinness, and the lunch cake contains added flaked almonds.
The cakes are wrapped in clear plastic, and packed for retail
sale in cardboard boxes.
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...other...bread, pastry, cakes, biscuits and
similar baked products...whether or not containing chocolate,
fruit, nuts or confectionery...other...pastries, cakes, and
similar sweet baked products. The rate of duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport