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NY 891100




October 28, 1993

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.3030; 1905.30.0040; 1905.90.1050

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

RE: The tariff classification of a pastry cream and pastries from Italy

Dear Mr. Costanzo:

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

Five products are described in the letter, and illustrated in a product catalog you submitted under separate cover. Ricotta Cream is composed of 35 percent sugar, 32 percent milk, 9.9 percent ricotta cheese, 5 percent "pumpikin candy," 3 percent chocolate, 3 percent natural flavors, 1.1 percent rennet, and 1.1 percent vanilla. It will be imported frozen, and used, after thawing, as a cheese-flavored cream filling in pastries. Torrettini Buccellato appear to be small, round, filled biscuits, topped with sugar and sprinkles. Corona di Buccellato is a fully-baked, ring-shaped pastry, filled with fruit and nuts, and topped with jelly. Scettro di Buccellato is a similar product, but of an oblong shape. Buccellatino are pastries identical in composition to the Corona and Scettro products, but of small, individual serving size.

The applicable subheading for the Ricotta Cream will be 1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...not containing cocoa powder...not elsewhere specified or included...other...articles of milk or cream not specially provided for...other...provided for in subheading 9904.10.60. The rate of duty will be 17.5 percent ad valorem.

The applicable subheading for the Torrettini Buccellato will be 1905.30.0040, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...sweet biscuits...other. The rate of duty will be free.

The applicable subheading for the Corona di Buccellato, Scettro di Buccellato, and Buccellatino 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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