United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 891093 - NY 891196 > NY 891097

Previous Ruling Next Ruling
NY 891097




October 27, 1993

CLA-2-17:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2010; 1905.90.1040

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

RE: The tariff classification of confections and pastries 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. Pietrafendola appears to be individually wrapped, tubular-shaped dessert products, eaten out of hand, composed of sugar, citron, sugar-covered nuts, water and natural essence. Sfinge di S. Giuseppe consists of a fried pastry shell filled with cream, and frozen. Rollo Palatina is a thin, baked sponge cake rolled around a cream center, and frozen. Baked Cassata is a round, baked cake with sponge cake and cream layers, topped with sugar, and frozen. All products will be packed for sale to restaurants. The three cakes are ready to eat after thawing, and may be stored in a refrigerator.

The applicable subheading for the Pietrafendola will be 1704.90.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoa...other...confections or sweetmeats ready for consumption...other...other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the frozen cakes (Sfinge di S. Giuseppe, Rollo Palatina, and Baked Cassata) will be 1905.90.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...bread, pastry, cakes, biscuits and similar baked products...whether or not containing chocolate, fruit, nuts or confectionery...frozen. The rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on Gelato de Campagna. Your request for a classification ruling should include samples of this product.

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

Previous Ruling Next Ruling

See also: