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NY 802511

October 14, 1994

CLA-2-17:S:N:N7:228 802511


TARIFF NO.: 1704.90.1000; 1806.90.0093; 2106.90.6997

Mr. Carmine D'Alleva
Avalon Deco-Cake Supplies
16031 96th Street
Howard Beach, NY 11414-3806

RE: The tariff classification of cake decorations from Italy

Dear Mr. D'Alleva:

In your letter dated September 21, 1994 you requested a tariff classification ruling.

Ingredients breakdowns and samples were submitted with your letter. The samples were examined and disposed of. Products identified as "silver pearls" and "colored silver pearls" are brightly-colored spheres of varying size, composed of approximately 50 percent sugar, 50 percent corn starch, and less than one percent silver. "Silver chocolate dragees" are round, almond, and heart-shaped pieces of chocolate, in a hard, sugar shell, which is itself coated with a thin layer of silver. The stated ingredients are 57 percent sugar, 35 percent chocolate, 5 percent rice starch, 3 percent arabic gum, and less than one percent silver. "Chocolate dragees" are heart and almond-shaped pieces of chocolate in a hard, colored, sugar shell. These articles are composed of 57 percent sugar, 35 percent chocolate, 5 percent rice starch, and 3 percent arabic gum. "Chocolate dragees - small shapes," for which no sample was received, are composed of 53 percent chocolate, 39 percent sugar, and 6 percent rice starch. "Sugared almonds," "silver sugared almonds," and "golden wrapped sugared almonds," consist of a whole almond encased in a hard sugar shell. The ingredient composition, for all three, is 62 percent sugar, 24 percent almond, 12 percent rice starch, one percent corn flour, and one percent arabic gum. The silver almond has also been coated with a thin layer of silver, and the golden-wrapped almond has a thin, removable, gold foil over the sugar coating. All of the above products will be used as cake or decorations and party favors.

The applicable subheading for the sugared almonds, silver sugared almonds, and the golden wrapped sugared almonds will be 1704.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoa...other...confections or sweetmeats ready for consumption...candied nuts. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the silver chocolate dragees, chocolate dragees, and chocolate dragees - small shapes will be 1806.90.0093, HTS, which provides for chocolate and other food preparations containing cocoa...other...other...confectionery. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the silver pearls and colored silver pearls will be 2106.90.6997, 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 10 percent ad valorem.

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.


Jean F. Maguire
Area Director
New York Seaport

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