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NY 810690



June 20, 1995

CLA-2-19:S:N:N7:228 810690

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1041

Mr. Ray Peltier
A.N. Deringer, Inc.
P.O. Box 510
200 International Blvd.
Sweetgrass, MT 59484

RE: The tariff classification of trifles from Canada.

Dear Mr. Peltier:

In your letter dated May 13, 1995, you requested a tariff classification ruling.

A list of ingredients and a description of the manufacturing process was submitted with your letter. Olde English Trifle is a frozen dessert product made by depositing a layer of custard in a pot and adding layers of sponge cake, fruit mixture, and topped with whipped cream. The chocolate trifle is made by placing chocolate custard in a pot and layering with chocolate sponge cake, chocolate sauce, chocolate flakes and topped with whipped cream. The components are made separately and then combined in an assembly line. The assembled trifles are blast frozen, packaged in lidded pots, labelled and shrink wrapped. The trifles will be put up in boxes for retail sale.

The applicable subheading for the trifles 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, and puddings, 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 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
New York Seaport

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