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The tariff classification of a frozen cake from Canada
Issued July 30, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B87933 (July 30, 1997)
Tariff classification
HTS codes: 1905.90.1041
Headings: 1905
Product description
The product is described as a Pineapple Upside Down Cake, an eight-inch diameter cake, consisting of a batter baked onto pineapple rings with cherries in their centers. The cake will be imported in frozen condition, packed in a plastic dome on a black base, four cakes to a shipping carton.
Full text
NY B87933 July 30, 1997 CLA-2-19:RR:NC:2:228 B87933 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Ms. Linda Campanian A.N. Deringer, Inc. P.O. Box 510 Sweetgrass, MT 59484 RE: The tariff classification of a frozen cake from Canada Dear Ms. Campanian: In your letter dated June 17, 1997, and in a facsimile transmission dated July 21, 1997, on behalf of Saxby Foods, Ltd., Edmonton, Alberta, Canada, you requested a tariff classification ruling. The product is described as a Pineapple Upside Down Cake, an eight-inch diameter cake, consisting of a batter baked onto pineapple rings with cherries in their centers. The cake will be imported in frozen condition, packed in a plastic dome on a black base, four cakes to a shipping carton. The applicable tariff provision for the frozen cake will be 1905.90.1041, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bread, pastry, cakes, biscuits and other bakers' wares...bread, pastry, cakes, biscuits and similar baked products...whether or not containing chocolate, fruit, nuts or confectionery...frozen...pastries, cakes and similar sweet baked products. The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5760. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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