CLA-2-19:S:N:N7:228
Mr. Marzio Costanzo
Scavone Food Distributors
P.O. Box 2335
Newburgh, NY 12550
RE: The tariff classification of pastries from Italy
Dear Mr. Costanzo:
In your undated letter, received by this office on October
5, 1993, you requested a tariff classification ruling.
Three products are described in your letter, and illustrated in a
product catalog you submitted under separate cover. Rollino Caffe and
Rollino Cioccolato consist of a thin, baked pastry, rolled into a tubular
shape, filled with a sweet, flavored cream, topped with sugar, and frozen.
These products are ready for consumption after removal from the freezer and
sitting at room temperature for one hour. Once thawed, the Rollino
products may be kept in a refrigerator for three days. Sicilian Cannolo
are the unfilled, fried, tubular pastry shells, used to make "cannoli," a
cream-filled pastry dessert.
The applicable subheading for the Rollino Caffe and Rollino Cioccolato
will be 1905.90.1040, Harmonized Tariff Schedule of the United States
(HTS), 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...frozen. The rate of duty will be
free.
The applicable subheading for the Sicilian Cannolo will be
1905.90.1050, which provides for bread, pastry, cakes, biscuits and other
bakers' wares...other...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