The tariff classification of fruit cakes from Ireland
Issued February 10, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1905.90.1050
Headings: 1905
Product description
Irish Traditional Porter Fruit Cake and Irish Traditional Whiskey Fruit Cake are fully-baked, ready to eat loaves, measuring approximately 6-1/2 inches long, 2-3/4 inches wide, and 1-1/2 inches high, and weighing 10.56 ounces (300 grams). Ingredients common to both cakes are raisins, wheat flour, "pasteurized liquid", eggs, sugar, butter, glycerine, mixed peel, water, salt, spices, and preservative. The porter cake also contains added Guinness, and the whiskey fruit cake contains added whiskey. The cakes are wrapped in clear plastic, and packed for retail sale in cardboard boxes.
CBP rationale
The applicable subheading for both fruit cakes will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares.
Full text
NY 882504 February 10, 1993 CLA-2-19:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 1905.90.1050 Mr. Richard Currier Shamrock Foods Exports Limited 35 Sommerset Avenue Winthrop, MA 02152 RE: The tariff classification of fruit cakes from Ireland Dear Mr. Currier: In your letter dated February 2, 1993, you requested a tariff classification ruling. Two samples, submitted with earlier correspondence, were examined and disposed of. Irish Traditional Porter Fruit Cake and Irish Traditional Whiskey Fruit Cake are fully-baked, ready to eat loaves, measuring approximately 6-1/2 inches long, 2-3/4 inches wide, and 1-1/2 inches high, and weighing 10.56 ounces (300 grams). Ingredients common to both cakes are raisins, wheat flour, "pasteurized liquid", eggs, sugar, butter, glycerine, mixed peel, water, salt, spices, and preservative. The porter cake also contains added Guinness, and the whiskey fruit cake contains added whiskey. The cakes are wrapped in clear plastic, and packed for retail sale in cardboard boxes. The applicable subheading for both fruit cakes will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...other...bread, pastry, cakes, biscuits and similar baked products...whether or not containing chocolate, fruit, nuts or confectionery...other...pastries, cakes, and similar sweet baked products. The rate of duty will be free. The importation of this merchandise may be subject to restrictions imposed by the United States Food and Drug Administration. It is suggested you contact this agency directly for further information. 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
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