CLA-2-19:S:N:N7:228
Mr. Richard Currier
Shamrock Foods Exports Limited
35 Sommerset Avenue
Winthrop, MA 02152
RE: The tariff classification of fruit cakes from Ireland
Dear Mr. Currier:
In your letter dated February 2, 1993, you requested a
tariff classification ruling.
Two samples, submitted with earlier correspondence, were
examined and disposed of. Irish Traditional Porter Fruit Cake
and Irish Traditional Whiskey Fruit Cake are fully-baked, ready
to eat loaves, measuring approximately 6-1/2 inches long, 2-3/4
inches wide, and 1-1/2 inches high, and weighing 10.56 ounces
(300 grams). Ingredients common to both cakes are raisins, wheat
flour, "pasteurized liquid", eggs, sugar, butter, glycerine,
mixed peel, water, salt, spices, and preservative. The porter
cake also contains added Guinness, and the whiskey fruit cake
contains added whiskey. The cakes are wrapped in clear plastic,
and packed for retail sale in cardboard boxes.
The applicable subheading for both fruit cakes will be
1905.90.1050, Harmonized Tariff Schedule of the United States
(HTS), which provides for bread, pastry, cakes, biscuits and
other bakers' wares...other...bread, pastry, cakes, biscuits and
similar baked products...whether or not containing chocolate,
fruit, nuts or confectionery...other...pastries, cakes, and
similar sweet baked products. The rate of duty will be free.
The importation of this merchandise may be subject to
restrictions imposed by the United States Food and Drug
Administration. It is suggested you contact this agency directly
for further information.
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