CLA-2-19:OT:RR:NC:N2:228
Ms. Kate Lucas
Gü Noble Desserts Holdings Limited
Unit 1, 2 Shepherds Building
Rockley Road
London W14 ODA
United Kingdom
RE: The tariff classification of a frozen cheesecake from the United Kingdom
Dear Ms. Lucas:
In your letters dated June 11 and September 03, 2012, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flow chart, sample of the packaging for the US market, and images of the product and the packaging were submitted with your September letter. Gü brand Mini Pot of Mango & Passion Fruit Cheesecake, a ready-to-eat frozen cheesecake, consists of a biscuit base layered with a passion fruit and mango curd, and topped with a passion fruit cheesecake (appears to be mousse), packed in a plastic pot with a sealed foil lid, three pots in a card sleeve weighing 129 grams (4.55 ounces), net weight. The product will be imported frozen, but sold chilled on shelf.
The applicable subheading for the product will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTSUS), 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, and puddings, whether or not containing chocolate, fruit, nuts or confectionery ... frozen ... pastries, cakes and similar sweet baked products. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division