The tariff classification of a frozen cake from Canada

NY D82118 September 10, 1998 CLA-2-19:RR:NC:2:228 D82118 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Ms. Linda Campanian A.N. Deringer, Inc. P.O. Box 510 Sweetgrass, MT 59484 RE: The tariff classification of a frozen cake from Canada Dear Ms. Campanian: In your letter dated August 20, 1998, on behalf of Saxby Foods, Ltd., you requested a tariff classification ruling. Your letter was received by this office on September 2, 1998. A copy of the product label was submitted with your letter. The article is a fully-baked carrot cake, said to be composed of two cake layers, a cream cheese icing, and coated on the sides with sliced almonds. The cake will be imported in frozen condition, packed in a container weighing 38 ounces, net weight. The applicable tariff provision for the frozen carrot cake will be 1905.90.1041, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bread, pastry, cakes, biscuits and other bakers' wares...bread, pastry, cakes, biscuits and similar baked products...frozen...pastries, cakes and similar sweet baked products... . The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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