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NY 891095




October 27, 1993

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.30.0040; 1905.90.1050

Mr. Marzio Costanzo
Scavone Food Distributors
P.O. Box 2335
Newburgh, NY 12550

RE: The tariff classification of bakers' wares from Italy

Dear Mr. Costanzo:

In your undated letter, received on October 6, 1993, you requested a tariff classification ruling.

Five products are described in your letter, and illustrated in a product catalog you submitted under separate cover. Panotto di Mandorla, Delizie di Mandorla, and Dessert di Mandorla are sweet, fully baked biscuits of varying shapes and sizes. All contain varying quantities of almond meal, sugar, eggs, honey, and ammonia. In addition, Panotto and Delizie contain fruit puree, and Dessert contains natural flavor. Torta Panotto is identical in composition and shape to the Panotto di Mandorla, but is of a larger diameter. Similarly, Trionfo di Gola resembles the Delizie di Mandorla in ingredient content and shape, but is larger in size.

The applicable subheading for the Panotto di Mandorla, Delizie di Mandorla, and Dessert di Mandorla, will be 1905.30.0040 Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...sweet biscuits...other. The rate of duty will be free.

The applicable subheading for the Torta Panotto and Trionfo di Gola will be 1905.90.1050, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...bread, pastry, cakes, biscuits and similar baked products...other...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

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