NY 865626: The tariff classification of Nanaimo Bars from Canada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 865626

                                  Aug 9, 1991


CLA-2-19:S:N:N1:228

CATEGORY:  Classification

TARIFF NO.:  1905.90.1040 

Ms. Leslie Gouker
B.A. McKenzie & Co., Inc.
12648 Interurban Ave. S.
Seattle, WA  98168

RE:  The tariff classification of Nanaimo Bars from Canada

Dear Ms. Gouker:

     In your letter dated July 10, 1991, on behalf of Les
Boulangers Associes, Inc. (LBA), which was received on August 2,
1991, you requested a tariff classification ruling.
         
   The product, called a Nanaimo Bar, is a rectangular-shaped,
three-layered dessert or snack product.  The base layer,
approximately 1/2 inch thick, is a baked, brownie-like material
composed of margarine, sugar, graham cracker crumbs, chocolate,
coconut, and other ingredients.   The center is a custard layer
approximately 3/8 inch thick, applied after the base cake has
been baked.  After cooling, a chocolate layer, approximately 1/8
inch thick, is applied to the custard.   The product is imported
in sheet form, frozen, and scored.   The Nanaimo Bar is eaten at
room temperature or refrigerated.    

     The applicable subheading for the Nanaimo Bar will be
1905.90.1040, Harmonized Tariff Schedule of the United States
(HTS), which provides for  bread, pastry, cakes, biscuits and
similar baked products...frozen.  The rate of duty will be free. 
 

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport