The tariff classification of dessert products from Australia

NY M80021 March 7, 2006 CLA-2-:RR:NC:N2:228 M80021 CATEGORY: Classification TARIFF NO.: 1905.90.1041 Ms. Rhonda Hoyt U.S. America Connect, Inc. 1850 Lee Road Winter Park, FL 32789 RE: The tariff classification of dessert products from Australia Dear Ms. Hoyt: In your letter dated February 1, 2006 you requested a tariff classification ruling. A description of the manufacturing process for five products – Chocolate Delight (Chocolate Bavarois), Raspberry Bavarois, Mango Sunrise, Creamy Lemon Cheesecake, and Butterscotch Pecan Pudding accompanied your letter. Product specification sheets were submitted with earlier correspondence. The products are individual-portion desserts, imported in frozen condition. Butterscotch Pecan Pudding is prepared by pouring a batter composed of sugar, butter, milk, flour, cream, gelatin, eggs, golden syrup, pecans, leavening agents, flavor, and cinnamon into a cardboard tube, baking, cooling, topping with caramel sauce, and freezing. The desserts are put up in packaging for sale to food service and other non-retail customers. The applicable subheading for the Butterscotch Pecan Pudding will be 1905.90.1041, Harmonized Tariff Schedule of the United States (HTSUS), 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… frozen…puddings. The rate of duty will be free. Your inquiry does not provide enough information for us to give a classification ruling on the Chocolate Delight (Chocolate Bavarois), Mango Sunrise, Raspberry Bavarois, and Creamy Lemon Cheesecake. Your request for a classification ruling should include a complete ingredients breakdown, by weight. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division