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The tariff classification of a cake from Australia.
Issued August 30, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G81045 (August 30, 2000)
Tariff classification
HTS codes: 1905.90.1050
Headings: 1905
Product description
The sample was examined and disposed of. “Australian Celebration Cake” is a round cake containing large pieces of fruit and nuts, with a glazed surface. It is made from sultanas, dates, glazed cherries, sulfur dioxide, artificial colors, brazil nuts, sugar, wheat flour, glazed apricots, glazed peaches, glazed pears, glazed pineapple, eggs, almonds, cashew nuts brandy, vanilla flavoring, and baking powder. The cake weighs 700 grams, measures approximately 7 inches in diameter and 1 inch tall, and is put up in a plastic package.
CBP rationale
The applicable subheading for the Australian Celebration Cake will be 1905.90.1050, 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, and puddings, whether or not containing chocolate, fruit, nuts or confectionery …other…pastries, cakes and similar sweet baked products.
Full text
NY G81045 August 30, 2000 CLA-2-19:RR:NC:2:228 G81045 CATEGORY: Classification TARIFF NO.: 1905.90.1050 Mr. Robert A. Hartman WAF Customs Broker William A. Flegenheimer 227 West Grand Avenue El Segundo, CA 90245 RE: The tariff classification of a cake from Australia. Dear Mr. Hartman: In your letter dated August 11, 2000, on behalf of The Yummy Kitchen, you requested a tariff classification ruling. A sample was submitted with your letter. The sample was examined and disposed of. “Australian Celebration Cake” is a round cake containing large pieces of fruit and nuts, with a glazed surface. It is made from sultanas, dates, glazed cherries, sulfur dioxide, artificial colors, brazil nuts, sugar, wheat flour, glazed apricots, glazed peaches, glazed pears, glazed pineapple, eggs, almonds, cashew nuts brandy, vanilla flavoring, and baking powder. The cake weighs 700 grams, measures approximately 7 inches in diameter and 1 inch tall, and is put up in a plastic package. The applicable subheading for the Australian Celebration Cake will be 1905.90.1050, 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, and puddings, whether or not containing chocolate, fruit, nuts or confectionery …other…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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