The tariff classification of pavlovas from New Zealand.Dear Ms. Roper-Taulelei:

NY J80558 February 27, 2003 CLA-2-19:RR:NC:2:228 J80558 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Ms. Rachel Roper-Taulelei New Zealand Trade Development Board New Zealand Consulate General 12400 Wilshire Boulevard, Suite 1120 Los Angeles, CA 90025 RE: The tariff classification of pavlovas from New Zealand. Dear Ms. Roper-Taulelei: In your letter dated January 30, 2003, on behalf of Cowell’s Genuine Pavlovas of NZ Ltd., you requested a tariff classification ruling. A list of ingredients and a description of the manufacturing process was submitted with your letter. Cowell’s Pavlovas are meringue-like dessert items containing sugar, egg white, water, malt vinegar, natural vanilla, and emulsifier. The ingredients are beaten together until the required volume is achieved. Then they are shaped, baked, cooled and dried, packed into plastic domes containing 200 grams, and frozen. The applicable subheading for the pavlovas 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…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