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NY D80672


July 30, 1998

CLA-2-19:RR:NC:2:228 D80672

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1050

Mr. Douglas M. Folsom

Good Food & Gift Enterprises Inc.

318 Manley Street #7

West Bridgewater, MA 02379

RE: The tariff classification of cakes from Germany

Dear Mr. Folsom:

In your letter dated July 22, 1998 you requested a tariff classification ruling.

Illustrative literature and ingredients breakdowns were submitted with your letter. Schlunder Pound Cakes are baked goods put up for retail sale in 300-gram (10.58 ounce) packages. Although your letter states the cakes are available in five flavors, ingredients breakdowns for four varieties (marble, orange, lemon, and chocolate cherry) were submitted. Ingredients common to all are sugar, wheat flour, eggs, vegetable and marine oil, wheat starch, rice starch, emulsifier, sorbitol, leavening, salt, and flavors. Other ingredients, depending on variety, are cocoa, chocolate flavored covering, sultanas, candied fruit peel, cherry fruit filling, and soy flour.

The applicable subheading for the pound cakes 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,


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