CLA-2-19:S:N:N1:228
Mr. Roman E. Longoria, Jr.
International Consulting
P.O. Box 578
McAllen, TX 78502
RE: The tariff classification of cajeta-filled cones from Mexico
Dear Mr. Longoria:
In your letter dated February 1, 1991, on behalf of Lacteos
de Teran, S.A., Nuevo Leon, Mexico, you requested a tariff
classification ruling.
Samples and an ingredients breakdown accompanied your letter.
The samples were examined and disposed of. The product consists
of a baked, ice cream cone shaped wafer, approximately 3 1/2
inches tall, filled with cajeta, a brown, paste-like material
made from goat's milk, glucose, sugar and sodium bicarbonate.
The top of each cone is covered with a clear plastic wrapper.
The imported cones will be packed in a cardboard box containing
20 units, and will be sold individually at the retail level.
The applicable subheading for the cajeta-filled cones will be
1905.30.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for bread, pastry, cakes, biscuits and
other bakers' wares...waffles and wafers...other. 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