The tariff classification of a baked product from Canada

NY L83285 March 14, 2005 CLA-2-19:RR:NC:2:228 L83285 CATEGORY: Classification TARIFF NO.: 1905.90.1050 Mr. David Platt D’avan Foods Ltd. 21 Toronto Street Toronto, Ontario M5C 2B8 Canada RE: The tariff classification of a baked product from Canada Dear Mr. Platt: In your letter dated March 7, 2005 you requested a tariff classification ruling. An ingredients breakdown and sample accompanied your letter. The sample was examined and disposed of. The Quintessential Brownie is a baked, ready-to eat product, put up for retail sale in a cardboard box containing 32 ounces (907 grams), net weight. The brownie is composed of chocolate liquor, sugar, eggs, butter, flour, gelatin, vanilla, and salt. The applicable subheading for the Quintessential Brownie will be 1905.90.1050, 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…other… 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