CLA-2-17:S:N:N7:228
Mr. Marzio Costanzo
Scavone Food Distributors
P.O. Box 2335
Newburgh, NY 12550
RE: The tariff classification of confections and pastries from
Italy
Dear Mr. Costanzo:
In your undated letter, received on October 6, 1993, you
requested a tariff classification ruling.
Five products are described in your letter, and illustrated in a
product catalog you submitted under separate cover. Pietrafendola appears
to be individually wrapped, tubular-shaped dessert products, eaten out of
hand, composed of sugar, citron, sugar-covered nuts, water and natural
essence. Sfinge di S. Giuseppe consists of a fried pastry shell filled
with cream, and frozen. Rollo Palatina is a thin, baked sponge cake rolled
around a cream center, and frozen. Baked Cassata is a round, baked cake
with sponge cake and cream layers, topped with sugar, and frozen. All
products will be packed for sale to restaurants. The three cakes are ready
to eat after thawing, and may be stored in a refrigerator.
The applicable subheading for the Pietrafendola will be 1704.90.2010,
Harmonized Tariff Schedule of the United States (HTS), which provides for
sugar confectionery...not containing cocoa...other...confections or
sweetmeats ready for consumption...other...other. The rate of duty will be
7 percent ad valorem.
The applicable subheading for the frozen cakes (Sfinge di S. Giuseppe,
Rollo Palatina, and Baked Cassata) will be 1905.90.1040, Harmonized Tariff
Schedule of the United States (HTS), which provides for bread, pastry,
cakes, biscuits and other bakers' wares...bread, pastry, cakes, biscuits
and similar baked products...whether or not containing chocolate, fruit,
nuts or confectionery...frozen. The rate of duty will be free.
Your inquiry does not provide enough information for us to give a
classification ruling on Gelato de Campagna. Your request for a
classification ruling should include samples of this product.
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