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NY 860224


Feb 12, 1991

CLA-2-19:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.30.0040

Mr. Roman E. Longoria, Jr.
International Consulting
P.O. Box 578
McAllen, TX 78502

RE: The tariff classification of cajeta-filled cones from Mexico

Dear Mr. Longoria:

In your letter dated February 1, 1991, on behalf of Lacteos de Teran, S.A., Nuevo Leon, Mexico, you requested a tariff classification ruling.
Samples and an ingredients breakdown accompanied your letter. The samples were examined and disposed of. The product consists of a baked, ice cream cone shaped wafer, approximately 3 1/2 inches tall, filled with cajeta, a brown, paste-like material made from goat's milk, glucose, sugar and sodium bicarbonate. The top of each cone is covered with a clear plastic wrapper. The imported cones will be packed in a cardboard box containing 20 units, and will be sold individually at the retail level.

The applicable subheading for the cajeta-filled cones will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...waffles and wafers...other. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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