The tariff classification of a frozen dessert from France

NY D81568 August 31, 1998 CLA-2-19:RR:NC:2:228 D81568 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Mr. Jean Christophe Terzaghi Boncolac S.A. 203 Avenue des Etats-Unis B.P. 2057 31018 Toulouse Cedex 2 France RE: The tariff classification of a frozen dessert from France Dear Mr. Terzaghi: In your letter dated August 19, 1998 you requested a tariff classification ruling. The product, "Cream Profiteroles," consists of baked puff pastries, filled with a flavored and stabilized whipped cream, in a chocolate sauce. The product will be imported frozen, but must be thawed in a refrigerator for one hour prior to eating. But for the whipped cream filling, this product is identical to a similar product with the same name, which was the subject of a ruling issued to you on August 12, 1998, file no. NY D80924. The applicable subheading for the whipped cream-filled Cream Profiteroles will be 1905.90.1041, 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...pastries, cakes and similar sweet baked products... . The rate of duty will be free. 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 Stanley Hopard at 212-466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division