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The tariff classification of pavlova and meringue products from New Zealand
Issued December 19, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G85163 (December 19, 2000)
Tariff classification
HTS codes: 1905.90.1050
Headings: 1905
Product description
Descriptive literature was provided on December 5, 2000. Pavlova is a baked, meringue-based dessert product having a thin crust and soft center, composed of egg whites, sugar, vinegar, vanilla, and in some cases, natural flavors and colors. The pavlovas are produced in a 300-gram, eight-serving size, and as an 18-gram, single serving, “mini” pavlova. The meringues are baked, crisp dessert products composed of egg whites, sugar, vinegar, vanilla, and in some cases food color, 46 millimeters in diameter, packed 12 to a tray. Pavlova “nests” are baked, crisp, empty shells, 80 millimeters in diameter, composed of egg whites, sugar, vinegar, and vanilla, packed 10 in a package.
CBP rationale
The applicable subheading for the pavlovas, mini pavlovas, meringues, and pavlova nests will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry, cakes, biscuits and similar baked products…other… pastries, cakes and similar sweet baked products… The rate of duty will be free.
Full text
NY G85163 December 19, 2000 CLA-2-19:RR:NC:2:228 G85163 CATEGORY: Classification TARIFF NO.: 1905.90.1050 Ms. Margaret E. Iha William A. Flegenheimer Customs Broker 227 West Grand Avenue El Segundo, CA 90245 RE: The tariff classification of pavlova and meringue products from New Zealand Dear Ms. Iha: In your letter dated October 17, 2000, on behalf of Turner New Zealand, Inc., you requested a tariff classification ruling. Descriptive literature was provided on December 5, 2000. Pavlova is a baked, meringue-based dessert product having a thin crust and soft center, composed of egg whites, sugar, vinegar, vanilla, and in some cases, natural flavors and colors. The pavlovas are produced in a 300-gram, eight-serving size, and as an 18-gram, single serving, “mini” pavlova. The meringues are baked, crisp dessert products composed of egg whites, sugar, vinegar, vanilla, and in some cases food color, 46 millimeters in diameter, packed 12 to a tray. Pavlova “nests” are baked, crisp, empty shells, 80 millimeters in diameter, composed of egg whites, sugar, vinegar, and vanilla, packed 10 in a package. The applicable subheading for the pavlovas, mini pavlovas, meringues, and pavlova nests will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry, cakes, biscuits and similar baked products…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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