NY 0862851 - The tariff classification of a Decoret (Sprinkles) mix from Canada. - United States International Trade Commision Rulings

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NY 862851
May 09 1991

CLA-2-17:S:N:N1:232-862851

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.4000

Mr. Clark D. Bien
Arbor Foods Incorporated
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322

RE: The tariff classification of a Decoret (Sprinkles) mix from Canada.

Dear Mr. Bien:

In your letter dated April 24, 1991 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is described as a Decoret (Sprinkles) mix stated to contain 62 percent powdered sugar, 37 percent starch, and 1.0 percent vanilla/vanillin. The product will be manufactured from foreign sugar. The other ingredients will be of foreign or U.S. origin. The product will be imported in 2000 pound bulk bags, and 100 pound paper bags. The mix will be further processed after importation into cake decorations by extrusion into small pieces, polishing and coloring.

The applicable subheading for the Decoret (Sprinkles) mix will be 1701.91.4000, 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 flavoring matter whether or not containing added coloring. The duty rate will be 6 percent ad valorem. Currently, this merchandise is not subject to any quota restrictions.

Goods classifiable under subheading 1701.40.9000, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

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