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NY A86088

August 19, 1996

CLA-2-17:RR:NC:FC:232 A86088


TARIFF NO.: 1701.91.1000; 1701.91.3000

Ms. Melissa Ann Lising
Sweet Expressions
9010 NE 142nd Court
Bothell, WA 98011-5103

RE: The tariff classification of Sugar Flowers from the Philippines.

Dear Ms. Lising:

In your letter dated July 26, 1996, on behalf of Topnotch Enterprises, Inc., you requested a tariff classification ruling.

You had submitted samples and some descriptive literature with your original request, dated January 24, 1996, and sent further information with your present query and with a follow-up fax on August 14, 1996. The merchandise in question is two types of sugar-based cake decorating flowers, of varying shapes and colors. The first type are "royal icing" products which are said to consist of 76.9 percent confectionery sugar, 23.07 percent egg white, and food coloring. The second type is "gum paste" products which are said to consist of 95.34 percent confectionery sugar and 3.14 percent gelatin as a binding agent, with 1.53 percent food coloring. All these flowers are intended to be sold wholesale to bakeries and to shops that sell cake decorating supplies.

The applicable subheading for the both types of the sugar flowers, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose in solid form: Other: Containing added coloring but not containing added flavoring matter. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.3000, HTS. The duty rate will be 39.95 cents per kilogram. In addition, products classified under subheading 1701.91.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.

Articles classifiable under subheading 1701.91.1000, 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 John Maria at 212-466-5730.


Roger J. Silvestri

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