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NY A82364



May 3, 1996

CLA-2-19:RR:NC:FC:228 A82364

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1041

Ms. Linda Campanian
A.N. Deringer, Inc.
P.O. Box 510
Sweetgrass, MT 59484

RE: The tariff classification of frozen dessert from Canada.

Dear Ms. Campanian:

In your letter dated March 13, 1996, you requested a tariff classification ruling.

A list of ingredients was submitted with your letter. Tiramisu is a frozen dessert product consisting of alternating layers of sponge cake soaked with coffee flavoring and a cheese flavored filling, topped with a dusting of cocoa powder.

The applicable subheading for the Tiramisu 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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