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NY C85593




March 27, 1998

CLA-2-19:RR:NC:2:228 C85593

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1050

Ms. Margaret Eckert
CMA North America
34-33 59th Street
Woodside, NY 11377

RE: The tariff classification of cakes from Germany

Dear Ms. Eckert:

In your letter dated March 17, 1998, on behalf of Kreutzkamm, you requested a tariff classification ruling.

Five samples, submitted with your letter, were examined and disposed of. The Original Dresdner Christstollen ("Christmas Cake") and Kreutzkamm Christstollen are rectangular, fruit and nut-filled loaves, topped with granulated or powdered sugar. Both are packed in cardboard boxes for retail sale (via mail order), the former weighing 1000 grams, the latter 700 grams, net weight. Dresdner Osterbrot ("Easter Bread") is a round, fruit and nut-filled loaf, topped with a white icing glaze and sliced almonds, packed for retail sale in a cardboard box containing 750 grams, net weight. Kreutzkamm Baumkuchen ("Tree Cake") consists of four cake rings stacked one on top of the other, covered with vanilla icing. The Tree Cake is wrapped in plastic and packed in a metal canister containing 700 grams, net weight. Kreutzkamm Baumkuchen Spitzen ("Tree Cake Tips") are cubes of cake covered with chocolate icing. The cake pieces are packed in a plastic bag inside a metal canister holding 400 grams, net weight.

The applicable subheading for these five products will be 1905.90.1050, 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... whether or not containing chocolate, fruit, nuts or confectionery...other...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,

Robert B. Swierupski
Director,

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