The tariff classification of a frozen cake from Canada.Dear Mr. Wiant:

NY I82426 June 13, 2002 CLA-2-19:RR:NC:2:228 I82426 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Mr. James A. Wiant Dawn Food Products (Canada), Ltd. 23240 Chagrin Blvd., Suite 810 Beachwood, OH 44122 RE: The tariff classification of a frozen cake from Canada. Dear Mr. Wiant: In your letter dated May 15, 2002, and May 22, 2002 you requested a tariff classification ruling. An ingredients breakdown and pictorial literature were submitted with your first letter. The product is described as an 1/2 Ring Old Fashioned Pound O/W Cake. The principle ingredients are sugar, wheat flour, whole eggs, vegetable shortening, modified food starch, whey, emulsifiers, leavening, flavors, nonfat milk, wheat gluten, and salt. The cake is fully baked and imported in frozen condition, packaged for retail sale. All ingredients are of Canadian or United States origin. The applicable tariff provision for the this product 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, 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division