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The tariff classification of cheesecakes from Canada
Issued July 18, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F89353 (July 18, 2000)
Tariff classification
HTS codes: 1905.90.1041
Headings: 1905
Product description
A description of the manufacturing process accompanied your letter. An ingredients breakdown was submitted in a facsimile transmission received on July 10, 2000. The products are fully-baked, frozen cheesecakes produced in two categories (regular and no sugar added), three sizes (10-inch diameter food service, and 6- and 3-inch diameter retail), and 19 flavors. The 10- and 6-inch cakes are composed of a cheese batter on a graham cracker crumb base; the 3-inch cake has no crumb base. All are composed of cream cheese or fat-free cream cheese, flour, salt, cinnamon, butter, lemon juice, and vanilla. The regular cakes also contain sugar, sour cream, and whole eggs, and the no sugar added cakes contain aspartame and egg whites.
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 F89353 July 18, 2000 CLA-2-19:RR:NC:2:228 F89353 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Ms. Caroline Green Classic Cheesecakes Delicious Delectable Delivered, Inc. 126 Marine Drive RR #1 North Sydney, NS Canada B2A 3L7 RE: The tariff classification of cheesecakes from Canada Dear Ms. Green: In your letter dated June 21, 2000 you requested a tariff classification ruling. A description of the manufacturing process accompanied your letter. An ingredients breakdown was submitted in a facsimile transmission received on July 10, 2000. The products are fully-baked, frozen cheesecakes produced in two categories (regular and no sugar added), three sizes (10-inch diameter food service, and 6- and 3-inch diameter retail), and 19 flavors. The 10- and 6-inch cakes are composed of a cheese batter on a graham cracker crumb base; the 3-inch cake has no crumb base. All are composed of cream cheese or fat-free cream cheese, flour, salt, cinnamon, butter, lemon juice, and vanilla. The regular cakes also contain sugar, sour cream, and whole eggs, and the no sugar added cakes contain aspartame and egg whites. 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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