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NY E85340




August 6, 1999

CLA-2-19:RR:NC:2:228 E85340

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1041

Mr. Greg Mayich
Classic Cheesecakes Inc.
126 Marine Drive
Sydport Industrial Park
RR #1 North Sydney
Nova Scotia, Canada B2A 3L7

RE: The tariff classification of frozen cheesecakes from Canada

Dear Mr. Mayich:

In your undated letter, received by this office on July 28, 1999, you requested a tariff classification ruling.

Ingredients breakdowns were submitted with your letter. Eleven samples were submitted under separate cover. Some of the samples were received in damaged condition. All were examined and disposed of. The merchandise is frozen cheesecakes, produced as “regular,” “low fat,” “reduced fat,” and “no sugar added,” in 10-inch diameter food service size, and 6- and 3-inch retail size. All samples were of the 6-inch size. Ingredients common to all types of cheesecake are fat free cream cheese, flour, salt, cinnamon, butter, lemon juice, vanilla, and graham crumbs. Other ingredients, depending on variety, are cream cheese, sugar, sour cream, whole eggs or egg whites, and artificial sweetener. Some of the cakes have a fruit, chocolate, or nut topping or swirl. The cakes are prepared by mixing all ingredients (except the graham crumbs and topping) into a batter, pouring the batter into a graham crumb-lined cake pan, adding the topping or swirl, baking, freezing, and packaging.

The applicable subheading for the frozen cheesecakes will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakersÂ’ wares, whether or not containing cocoaÂotherÂbread, pastry, cakes, biscuits and similar baked productsÂwhether or not containing chocolate, fruit, nuts or confectioneryÂfrozenÂpastries, 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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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