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NY 880664



December 10, 1992

CLA-2-17:S:N:N7:232-880664

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.2125; 1701.91.2225; 6702.90.6500

Mr. Carmine D'Alleva
Avalon Deco-Cake Supplies
160-31 96th Street
Howard Beach, NY 11414

RE: The tariff classification of cake decorating flowers from the Philippines.

Dear Mr. D'Alleva:

In your letter dated November 17, 1992, you requested a tariff classification ruling.

Your query concerns the classification of cake decorating flowers made of either royal icing or gum paste, imported from the Philippines, and sold wholesale to shops which sell cake baking and decorating supplies. You state that the composition of the royal icing flowers is 99.3 percent confectionery sugar, 0.1 percent food color (USFDA approved), 0.5 percent egg albumin and 0.1 percent citric acid. You also state that the gum paste flowers are composed of 99.3 percent confectionery sugar, 0.1 percent food color (USFDA approved) and 0.6 percent gelatin mix (Knox). The gum paste flowers may be arranged in a bouquet and held together with metal wire. Samples of both types of flowers were included with your request. These samples will be held for you to pick up at a later date, as you request.

The applicable subheading for both the royal icing and gum paste flowers, not arranged in a bouquet, will be 1701.91, 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 added flavoring matter. For the flowers described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to the provisions, and not to be further refined or improved in quality, the applicable subheading will be 1701.91.2125, HTS. The rate of duty will be 1.4606 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 0.943854 cents per kilogram. For other flowers, not to be further refined or improved in quality, the applicable subheading will be 1701.91.2225, HTS. The duty rate will be 37.386 cents per kilogram less 0.529 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 24.161 cents per kilogram. In addition, merchandise which is classifiable under subheadings 1701.91.2125, HTS, and 1701.91.2225, HTS, which is not subjected to additional refining or improvements in quality in the United States is subject to a supplemental agricultural fee of 2.2 cents per kilogram under item 9904.40.20.

The applicable subheading for the flowers arranged in a bouquet will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit...of other materials...other...other. The duty rate will be 17 percent ad valorem.

Articles classifiable under subheadings 1701.91.2125 or 6702.90.6500, 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.

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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