The tariff classification of cheesecakes from Canada

NY G81629 September 11, 2000 CLA-2-19:RR:NC:2:228 G81629 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Ms. Caroline Green Classic Cheesecakes – Delicious Delectable Delivered, Inc. 126 Marine Drive RR #1 North Sydney, NS B2A 3L7 Canada RE: The tariff classification of cheesecakes from Canada Dear Ms. Green: In your undated letters, received on August 28, 2000 and September 7, 2000, you requested a tariff classification ruling. The product is described as a “no sugar added” frozen cheesecake without a graham cracker crust, six inches in diameter, weighing 500 grams, packed for retail sale. The stated ingredients are fat free cream cheese, flour, egg whites, flavorings, butter, aspartame, salt, cinnamon, lemon juice, and vanilla. The cheesecakes are prepared by mixing all ingredients, dispensing the batter into cake pans, adding the flavoring component, baking, freezing, and packaging. The applicable subheading for the frozen cheesecakes 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division