The tariff classification of a frozen cake from Canada.
Issued September 3, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1905.90.1041
Headings: 1905
Product description
Mandarin St. Honore 7" is a round, frozen cake with an eclair dough base, two layers of sponge cake with a thickened mandarin juice filling, topped with orange-flavored mousse, 6 small eclairs, and mandarin orange segments. The cakes are packed 4 to a case.
CBP rationale
The applicable subheading for the cake will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry cakes, biscuits and other bakers' wares, whether or not containing cocoa.
Full text
NY B88593 September 3, 1997 CLA-2-19:RR:NC:2:228 B88593 CATEGORY: Classification TARIFF NO.: 1905.90.1041 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 July 21, 1997, on behalf of Saxby Foods Ltd., Edmonton, Alberta, Canada, you requested a tariff classification ruling. Mandarin St. Honore 7" is a round, frozen cake with an eclair dough base, two layers of sponge cake with a thickened mandarin juice filling, topped with orange-flavored mousse, 6 small eclairs, and mandarin orange segments. The cakes are packed 4 to a case. The applicable subheading for the cake will be 1905.90.1041, 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...frozen...pastries, cakes, and similar sweet baked products. The rate of duty will be free. 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 212-466-5760. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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