The tariff classification of Nanaimo Bars from Canada

NY 865626 Aug 9, 1991 CLA-2-19:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1905.90.1040 Ms. Leslie Gouker B.A. McKenzie & Co., Inc. 12648 Interurban Ave. S. Seattle, WA 98168 RE: The tariff classification of Nanaimo Bars from Canada Dear Ms. Gouker: In your letter dated July 10, 1991, on behalf of Les Boulangers Associes, Inc. (LBA), which was received on August 2, 1991, you requested a tariff classification ruling. The product, called a Nanaimo Bar, is a rectangular-shaped, three-layered dessert or snack product. The base layer, approximately 1/2 inch thick, is a baked, brownie-like material composed of margarine, sugar, graham cracker crumbs, chocolate, coconut, and other ingredients. The center is a custard layer approximately 3/8 inch thick, applied after the base cake has been baked. After cooling, a chocolate layer, approximately 1/8 inch thick, is applied to the custard. The product is imported in sheet form, frozen, and scored. The Nanaimo Bar is eaten at room temperature or refrigerated. The applicable subheading for the Nanaimo Bar will be 1905.90.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and similar baked products...frozen. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport