The tariff classification of honey cakes from the Czech Republic

N352598 September 17, 2025 CLA-2-19:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 1905.90.1041; 9903.02.20 Daniel Hometowski Live Fit Product Inc. 2356 Alaska Ave Provo, UT 84606 RE: The tariff classification of honey cakes from the Czech Republic Dear Mr. Jacek: In your letter dated August 19, 2025, you requested a tariff classification ruling. An ingredients breakdown, a manufacturers certification and pictures of the product accompanied your inquiry. The subject merchandise, “Marlenka Honey Cake,” is described as a ready-to-eat layered bakery product consisting of honey sponge cake, milk-honey cream filling, and a cocoa coating. It is imported in a frozen state, for retail sale in 1.76-ounce packages (50-grams), and is intended to be distributed to supermarkets and retail stores. The honey cake is made from a cocoa coating (sugar vegetable oil blend, cocoa processed with alkali, emulsifiers, vanilla extract, whole milk powder), sugar, wheat flour, margarine, whole milk, pasteurized egg, glucose syrup, honey and rapeseed oil that is fully baked at the production facility. The applicable subheading for the product, “Marlenka Honey Cake,” will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be free. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the Czech Republic will be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.20 or exclusion subheading, in addition to subheading 1905.90.1041, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at timothy.petrulonis@cbp.dhs.gov. Sincerely, (for) Denise Faingar Acting Director National Commodity Specialist Division