The tariff classification of a frozen tart from Canada

NY F89397 July 18, 2000 CLA-2-19:RR:NC:2:228 F89397 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Ms. Thea Avis Saxby Foods, Ltd. 4120 - 98th Street Edmonton, Alberta Canada T6E 5A2 RE: The tariff classification of a frozen tart from Canada Dear Ms. Avis: In your letter dated June 27, 2000 you requested a tariff classification ruling. Descriptive literature accompanied your letter. The product is a fully baked, frozen pecan tart, consisting of a round pastry shell with a sweet filling. The stated ingredients are glucose, flour, pecans, liquid whole eggs, margarine, sugar, brown sugar, glaze, modified corn starch, vanilla and salt. The applicable subheading for the frozen tart will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division