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The tariff classification of cheesecakes from Canada
Issued December 1, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E89941 (December 1, 1999)
Tariff classification
HTS codes: 1905.90.1041
Headings: 1905
Product description
Ingredients lists, illustrative literature, and a manufacturing flow chart were submitted with your inquiry. The products are fully baked, frozen cheesecakes, 6 inches in diameter, weighing approximately 12 ounces, packaged on plastic bases, under clear plastic domes. Ingredients common to all four varieties (Blackberry, Strawberry, New York Plain, and Chocolate) are cream, sugar, water, skim milk powder, liquid egg white, margarine, invert sugar, liquid whole egg, flour, canola oil, microcrystalline cellulose, salt, lemon juice, locust bean gum, lecithin, and partially hydrogenated soybean oil. Depending on variety, other ingredients are crumbs, chocolate crumbs, blackberry juice, strawberry juice, chocolate chips, sour cream, modified corn starch, citric acid, xanthan gum, potassium sorbate, carrageenan, color, and artificial flavor
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 E89941 December 1, 1999 CLA-2-19:RR:NC:2:228 E89941 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Ms. Thea Avis Saxby Foods Ltd. 4120-98th Street Edmonton, Alberta Canada T6E 5A2 RE: The tariff classification of cheesecakes from Canada Dear Ms. Avis: In your letters dated September 29, 1999 and November 16, 1999, you requested a tariff classification ruling. Ingredients lists, illustrative literature, and a manufacturing flow chart were submitted with your inquiry. The products are fully baked, frozen cheesecakes, 6 inches in diameter, weighing approximately 12 ounces, packaged on plastic bases, under clear plastic domes. Ingredients common to all four varieties (Blackberry, Strawberry, New York Plain, and Chocolate) are cream, sugar, water, skim milk powder, liquid egg white, margarine, invert sugar, liquid whole egg, flour, canola oil, microcrystalline cellulose, salt, lemon juice, locust bean gum, lecithin, and partially hydrogenated soybean oil. Depending on variety, other ingredients are crumbs, chocolate crumbs, blackberry juice, strawberry juice, chocolate chips, sour cream, modified corn starch, citric acid, xanthan gum, potassium sorbate, carrageenan, color, and artificial flavor 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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