The tariff classification of frozen cakes from Italy

NY 891098 October 28, 1993 CLA-2-19:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 1905.90.1040 Mr. Marzio Costanzo Scavone Food Distributors P.O. Box 2335 Newburgh, NY 12550 RE: The tariff classification of frozen cakes from Italy Dear Mr. Costanzo: In your undated letter, received by this office on October 6, 1993, you requested a tariff classification ruling. Five products are described in your letter, and illustrated in a product catalog you submitted under separate cover. Cassata Sotto Zero, Cassata Tradizionale, and Torta Cassata are flat, round cakes composed of a sponge cake layer topped with a cheese flavored filling, sugar, and candied fruit. Tronco Cassata appears to be a sponge cake rolled around the cheese filling, and topped with sugar and candied fruit. Gran Coppa Bianca appears to be a cheese-filled, sugar-topped sponge cake, put up in a deep dish or bowl. All cakes are frozen, and ready to eat after removal from the freezer and thawing. Any remaining cake may be stored in the refrigerator for four days. The applicable subheading for these frozen cakes will be 1905.90.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa...other...bread, pastry, cakes, biscuits and similar baked products...whether or not containing chocolate, fruit, nuts or confectionery...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