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NY 813028



August 9, 1995

CLA-2-21:S:N:N7:228 813028

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9997

Hope Evans G. Teano
JMS International Corp.
2325 East MacDade Blvd.
Holmes, PA 19043

RE: The tariff classification of a cake decoration from the Philippines.

Dear Ms. Teano:

In your letter dated July 18, 1995 you requested a tariff classification ruling.

A sample and ingredients breakdown was submitted with your letter. The merchandise, called "Gum Paste Flower", is a ready to use, edible cake decoration. The small, brightly colored flower and leaf, is composed of confectioner's sugar (77.16%), glucose (10.52%), water (4.63%), vegetable shortening (4.20%), cornstarch (2.46%), unflavored gelatin (1.03%) and food coloring.

The applicable subheading for the cake decoration will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 9.4%.

Articles classifiable under subheading 2106.90.9997, HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

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

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