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NY D80684


July 30, 1998

CLA-2-19:RR:NC:2:228 D80684

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 Italy

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. Freddi Swiss Cakes (Swiss rolls) are baked goods consisting of a cake rolled around a sweet filling, packaged for retail sale in units weighing 300 grams (10.58 ounces). The cakes are available in four flavors, white, cappuccino, praline, and cocoa. Ingredients common to all are glucose syrup, sugar, wheat flour, eggs, vegetable margarine, water, dextrose, alcohol, soy flour, emulsifier, salt, flavorings, and raising agents. Other ingredients, depending on variety, are concentrated milk, sweetened condensed milk, dry skim milk, white chocolate, cocoa powder, chocolate flakes, caramel color, hydrogenated vegetable oil, hardened vegetable fat, lactose, hydrated soluble coffee, and macaroon granules.

The applicable subheading for the Swiss 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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