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NY E85615




September 2, 1999

CLA-2-19:RR:NC:2:228 E85615

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1049

Mr. K.G. Richards
M. Gurza Customs Brokers Limited
260 Galaxy Boulevard
Rexdale, Ontario Canada M9W 5R8

RE: The tariff classification of cannolis from Canada

Dear Mr. Richards:

In your letter dated July 30, 1999, on behalf of Unital Food Group Inc., Toronto, Ontario, Canada, you requested a tariff classification ruling. The letter was received on August 18, 1999

A sample of the package was submitted with your letter. Elite Sweets brand Sicilian Cannoli consists of a cardboard box containing six cannoli shells and one plastic tube containing a cheese based filling. The cannoli shells are products of Italy, the filling mix is of Canadian origin. The stated ingredients for the cannoli shells are wheat flour, eggs, vegetable oil margarine, sugar, yeast, salt, and white wine. The filling is composed of cream, milk chocolate, sugar, water, modified food starch, dextrose, salt, carrageenan, glucono delta lactone, sodium benzoate, potassium sorbate, artificial flavor, soybean and cottonseed oil shortening, and natural rum flavor. The product will be imported in frozen condition, the retail package weighing 500 grams, net weight.

The applicable subheading for this product will be 1905.90.1049, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakersÂ’ waresÂotherÂbread, pastry, cakes, biscuits and similar baked productsÂfrozenÂother. The rate of duty will be free.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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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