The tariff classification of cakes in alcohol from Italy

NY 808794 April 24, 1995 CLA-2-19:S:N:N7:228 808794 CATEGORY: Classification TARIFF NO.: 1905.90.1050 Mr. Ralph Natale American Shipping Company, Inc. P.O. Box 1486 Englewood Cliffs, NJ 07632 RE: The tariff classification of cakes in alcohol from Italy Dear Mr. Natale: In your letter dated March 29, 1995, on behalf of Teal Enterprises, Inc., Haverstraw, NY, you requested a tariff classification ruling. A sample, submitted with your letter, was opened, examined, and disposed of. The product, called "Baba Sorrento," consists of several mushroom-shaped cakes, each approximately 1-1/2 inches tall, covered with a "syrup" that is said to contain alcohol, sugar, and flavoring. The article is put up for retail sale in a glass jar containing 700 grams, net weight. The applicable subheading for this product 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...other...pastries, cakes and similar sweet baked products. The rate of duty will be free. If the merchandise is determined to be fit for beverage purposes, it will be subject to Federal Excise Tax. Such a determination must be made by the Bureau of Alcohol, Tobacco and Firearms. For further information you may contact: Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Ave., N.W. Washington, D.C. 20226 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