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NY I82548




June 13, 2002

CLA-2-19:RR:NC:2:228 I82548

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1041

Mr. James A. Wiant
Dawn Food Products (Canada), Ltd.
23240 Chagrin Blvd., Suite 810
Beachwood, OH 44122

RE: The tariff classification of a frozen cake from Canada.

Dear Mr. Wiant:

In your letter dated May 15, 2002, and May 22, 2002 you requested a tariff classification ruling.

An ingredients breakdown and pictorial literature were submitted with your first letter. The product is described as a 9” Ring Mississippi Pecan Cake. The principle ingredients are sugar, wheat flour, vegetable shortening, whole eggs, pecans, modified food starch, whey, and water. The cake is fully baked and imported in frozen condition, packaged for retail sale. All ingredients are of Canadian or United States origin.

The applicable tariff provision for the this product will be 1905.90.1041, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bread pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoaotherbread, pastry, cakes, biscuits and similar baked productswhether or not containing chocolate, fruit, nuts or confectioneryfrozenpastries, 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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