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NY M86184




September 29, 2006

CLA-2-19:RR:NC:N2:228 M86184

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1041

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
One Lincoln Road
Rouses Point, NY 12979

RE: The tariff classification of dessert products from Canada

Dear Mr. Kavanaugh:

In your letter dated August 30, 2006, on behalf of Les Plats du Chef, Ormeau, PQ, Canada, you requested a tariff classification ruling.

Ingredients breakdowns and descriptive literature were submitted with your letter. Handmade Mousse Tulip and Crème Brulee are dessert products consisting of a baked, tulip-shaped “cookie cup,” filled with either chocolate mousse or crème brulee. The desserts are frozen, individually wrapped, and packed for retail sale in packages containing six units. The products must be thawed prior to eating.

The applicable subheading for these products will be 1905.90.1041, 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, whether or not containing chocolate, fruit, nuts, or confectioneryfrozenpastries, 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 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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