CBP Ruling E85340 — The tariff classification of frozen cheesecakes from Canada

Tariff classification

HTS codes: 1905.90.1041

Headings: 1905

Product description

Some of the samples were received in damaged condition. All were examined and disposed of. The merchandise is frozen cheesecakes, produced as “regular,” “low fat,” “reduced fat,” and “no sugar added,” in 10-inch diameter food service size, and 6- and 3-inch retail size. All samples were of the 6-inch size. Ingredients common to all types of cheesecake are fat free cream cheese, flour, salt, cinnamon, butter, lemon juice, vanilla, and graham crumbs. Other ingredients, depending on variety, are cream cheese, sugar, sour cream, whole eggs or egg whites, and artificial sweetener. Some of the cakes have a fruit, chocolate, or nut topping or swirl. The cakes are prepared by mixing all ingredients (except the graham crumbs and topping) into a batter, pouring the batter into a graham crumb-lined cake pan, adding the topping or swirl, baking, freezing, and packaging.

CBP rationale

The applicable subheading for the frozen cheesecakes 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…whether or not containing chocolate, fruit, nuts or confectionery…frozen…pastries, cakes and similar sweet baked products.

Full text

NY E85340 August 6, 1999 CLA-2-19:RR:NC:2:228 E85340 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Mr. Greg Mayich Classic Cheesecakes Inc. 126 Marine Drive Sydport Industrial Park RR #1 North Sydney Nova Scotia, Canada B2A 3L7 RE: The tariff classification of frozen cheesecakes from Canada Dear Mr. Mayich: In your undated letter, received by this office on July 28, 1999, you requested a tariff classification ruling. Ingredients breakdowns were submitted with your letter. Eleven samples were submitted under separate cover. Some of the samples were received in damaged condition. All were examined and disposed of. The merchandise is frozen cheesecakes, produced as “regular,” “low fat,” “reduced fat,” and “no sugar added,” in 10-inch diameter food service size, and 6- and 3-inch retail size. All samples were of the 6-inch size. Ingredients common to all types of cheesecake are fat free cream cheese, flour, salt, cinnamon, butter, lemon juice, vanilla, and graham crumbs. Other ingredients, depending on variety, are cream cheese, sugar, sour cream, whole eggs or egg whites, and artificial sweetener. Some of the cakes have a fruit, chocolate, or nut topping or swirl. The cakes are prepared by mixing all ingredients (except the graham crumbs and topping) into a batter, pouring the batter into a graham crumb-lined cake pan, adding the topping or swirl, baking, freezing, and packaging. The applicable subheading for the frozen cheesecakes 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…whether or not containing chocolate, fruit, nuts or confectionery…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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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