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NY 814322

September 20, 1995

CLA-2-21:R:N2:228 814322


TARIFF NO.: 2106.90.9997

Mr. Gordon C. Anderson
Meyer Customs Brokers
Div. C.H. Robinson International, Inc.
8100 Mitchell Road Suite 200
Eden Prairie, MN 55344

RE: The tariff classification of cake decorations from England

Dear Mr. Anderson:

In your letter dated August 29, 1995, on behalf of Decopak division of McGlynn Bakeries, Fridley, MN, you requested a tariff classification ruling.

An ingredients breakdown and samples accompanied your letter. The samples were examined and disposed of. The product, described as edible, flat, punch-out cake decorations, is in the form of a flat sheet, 5-3/8 inches long, 3-3/4 inches wide, and 1/16-inch thick, on which colorful pictures (horse, rabbit, locomotive) or cheerful sayings (happy birthday) have been drawn or printed. The sheet is scored in such a manner that gentle pressure will separate each picture or phrase from the sheet. The stated ingredients are 78.3 percent cane sugar, 13.2 percent glucose, 5.5 percent "HPKO," 2 percent gelatin or xanthan gum, and one percent glycerine. The product will be sold to the bakery industry, and will be used as cake decorations.

The applicable subheading for the edible cake decorations will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 9.4 percent ad valorem.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

This ruling is being issued under the provisions of Section 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.


Roger J. Silvestri

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