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 a pastry cream and pastries 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 the letter, and illustrated in a
product catalog you submitted under separate cover. Ricotta Cream is
composed of 35 percent sugar, 32 percent milk, 9.9 percent ricotta cheese,
5 percent "pumpikin candy," 3 percent chocolate, 3 percent natural flavors,
1.1 percent rennet, and 1.1 percent vanilla. It will be imported frozen,
and used, after thawing, as a cheese-flavored cream filling in pastries.
Torrettini Buccellato appear to be small, round, filled biscuits, topped
with sugar and sprinkles. Corona di Buccellato is a fully-baked, ring-
shaped pastry, filled with fruit and nuts, and topped with jelly. Scettro
di Buccellato is a similar product, but of an oblong shape. Buccellatino
are pastries identical in composition to the Corona and Scettro products,
but of small, individual serving size.
The applicable subheading for the Ricotta Cream will be 1901.90.3030,
Harmonized Tariff Schedule of the United States (HTS), which provides for
food preparations of goods of headings 0401 to 0404...not containing cocoa
powder...not elsewhere specified or included...other...articles of milk or
cream not specially provided for...other...provided for in subheading
9904.10.60. The rate of duty will be 17.5 percent ad valorem.
The applicable subheading for the Torrettini Buccellato will be
1905.30.0040, HTS, which provides for bread, pastry, cakes, biscuits and
other bakers' wares, whether or not containing cocoa...sweet
biscuits...other. The rate of duty will be free.
The applicable subheading for the Corona di Buccellato, Scettro di
Buccellato, and Buccellatino will be 1905.90.1050, HTS, which provides for
bread, pastry, cakes, biscuits and other bakers' wares...other...bread,
pastry, cakes, biscuits and similar baked products...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