CLA-2-19:S:N:N7:228
Mr. Lorne Pfeffer
Snax Unlimited
2427 1st Avenue North
Regina, Saskatchewan S4R 8E7
RE: The tariff classification of strudel from Canada
Dear Mr. Pfeffer:
In your letter dated December 27, 1993, you requested a tariff classification ruling.
Photocopies of the package labels for two articles accompanied your letter. The products are "Audrey" brand cherry strudel and apple strudel. Both products appear to be fully baked and put up for retail sale.
The applicable subheading for these products will be 1905.90.1050, 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...other...pastries, cakes and similar sweet baked products... The general 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).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport