United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0869714 - NY 0869854 > NY 0869745

Previous Ruling Next Ruling



NY 869745

DEC 18, 1991

CLA-2-17:S:N:N1:232-869745

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.4000

Mr. Jerry Santo
Richardson Brands, Inc.
Atlantic & I Sts.
Philadelphia, PA 19134

RE: The tariff classification of non-pareils from Brazil.

Dear Mr. Jerry Santo:

In your letter dated December 11, 1991 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is described as flavored, colored, assorted non- pareils. The assorted non-pareils are stated to contain 65 to 75 percent sugar, 25 to 35 percent wheat flour, .1 to .2 percent strawberry artificial flavor, and .05 to .1 percent artificial color. The product will be imported in bulk and will be used as a topping for cakes and ice creams.

The applicable subheading for the flavored, colored, assorted non-pareils 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.

Articles classifiable under subheading 1701.91.4000, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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

Previous Ruling Next Ruling