The tariff classification of frozen cakes from Canada

NY K86758 June 29, 2004 CLA-2-19:RR:NC:2:228 K86758 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Ms. Thea Avis Saxby Foods Ltd. 4120-98 Street Edmonton, AB T6E 5A2 Canada RE: The tariff classification of frozen cakes from Canada Dear Ms. Avis: In your letter dated June 9, 2004 you requested a tariff classification ruling. Your letter was received by this office on June 23, 2004. Descriptive literature and a sample of the packaging accompanied your letter. Sam’s Choice™ Chocolate Lava Cakes are fully baked cakes with a creamy, chocolate, syrup-like center filling. The cakes, measuring approximately 2½ inches in diameter and 2 inches high, are imported frozen, packaged for retail sale in a box containing four cakes. The applicable subheading for the frozen cakes 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division