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 frozen cakes from Italy
Dear Mr. Costanzo:
In your undated letter, received by this office 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. Cassata Sotto Zero,
Cassata Tradizionale, and Torta Cassata are flat, round cakes composed of a
sponge cake layer topped with a cheese flavored filling, sugar, and
candied fruit. Tronco Cassata appears to be a sponge cake rolled around
the cheese filling, and topped with sugar and candied fruit. Gran Coppa
Bianca appears to be a cheese-filled, sugar-topped sponge cake, put up in a
deep dish or bowl. All cakes are frozen, and ready to eat after removal
from the freezer and thawing. Any remaining cake may be stored in the
refrigerator for four days.
The applicable subheading for these frozen cakes 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...whether or not containing chocolate, fruit, nuts or
confectionery...frozen. 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