The tariff classification of a cheesecake from Canada

N140731 January 18, 2011 CLA-2-19:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1905.90.1050 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 173 West Service Road Champlain, NY 12919 RE: The tariff classification of a cheesecake from Canada Dear Mr. Kavanaugh: In your letter dated December 21, 2010, on behalf of Marie Morin Canada Inc., Quebec, Canada, you requested a tariff classification ruling. An image of the proposed packaging and product information accompanied your letter. Additional information was submitted via email on January 14, 2011. The Dulce de Leche Cheesecake is described as a fully-cooked cheesecake composed of cream cheese, caramel, graham crumbs, sugar, egg, butter, flavor and potassium sorbate, in a glass ramekin containing 100 grams, covered by a foil seal. It will be packed for retail sale, two cheesecakes in a package, and imported in refrigerated condition. The applicable subheading for the Dulce de Leche Cheesecake will be 1905.90.1050, 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…other…pastries, cakes and similar sweet baked products. The rate of duty will be free. 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. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). Based on the image of the packaging, the cheesecake does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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