NY a82364: The tariff classification of frozen dessert 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 A82364
                           May 3, 1996


CLA-2-19:RR:NC:FC:228 A82364  

CATEGORY:  Classification

TARIFF NO.: 1905.90.1041  

Ms. Linda Campanian
A.N. Deringer, Inc.
P.O. Box 510
Sweetgrass, MT 59484

RE:	The tariff classification of frozen dessert from Canada.


Dear Ms. Campanian:

	In your letter dated March 13, 1996, you requested a tariff classification ruling.

	A list of ingredients was submitted with your letter.  Tiramisu is a frozen dessert product consisting of alternating layers of sponge cake soaked with coffee flavoring and a cheese flavored filling, topped with a dusting of cocoa powder. 

	The applicable subheading for the Tiramisu will be 1905.90.1041, 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...frozen...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 212-466-5760.



								Sincerely,



								Roger J. Silvestri
								Director
								National Commodity
								Specialist Division