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NY M84354




July 11, 2006

CLA-2-19:RR:NC:2:228 M84354

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1050

Mr. Loren Joseph Schermann
Schermann Imports
3247 Dakota Avenue South
St. Louis Park, MN 55416

RE: The tariff classification of a cake from Austria.

Dear Mr. Schermann:

In your letters dated May 22, 2006, and June 7, 2006, you requested a tariff classification ruling.

A description of the product and its packing was submitted with your May letter. Photographs and additional product information was submitted with your June letter. The “Sacher Torte” cake is a round dark chocolate layer cake with a dark chocolate icing. It is available in two sizes, a 4.7-inch diameter cake weighing approximately 1.3 lbs., and a 6.3-inch diameter cake weighing approximately 2.2 lbs. Each cake will be packed individually in a wood box for retail sale.

The applicable subheading for the Sacher Torte cake will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoaotherbread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectioneryother pastries, cakes and similar sweet baked products. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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