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NY 869206


December 9, 1991

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1060

Mr. Bruce Beer
Norma's Bakery
46147 4th Avenue
Chilliwack, B.C., Canada V2P-1N3

RE: The tariff classification of buttertarts from Canada

Dear Mr. Beer:

In your letter dated November 13, 1991, you requested a tariff classification ruling.

A sample accompanied your letter, was examined and disposed of. The product is a baked, ready-to-eat food product consisting of a round pastry shell with a fruit filling. The stated ingredients are brown sugar, flour, liquid whole eggs, currants, lard, margarine, skimmed milk, corn starch, artificial vanilla, salt, baking powder, water, and butter. The tarts will be individually wrapped or put up in packages containing six to twelve units, and sold to both retail and institutional customers.

The applicable subheading for the buttertarts will be 1905.90.1060, 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...whether or not containing chocolate, fruit, nuts or confectionery...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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