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NY A89206




November 27, 1996

CLA-2-18:RR:NC:2:232 A89206

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9090; 2106.90.9997

Mr. William L. Wagener III
G-W Import & Export Co.
P.O. Box 570-526
Miami, FL 33257-0526

RE: The tariff classification of Sprinkles and Flakes from Venezuela.

Dear Mr. Wagener:

In your letter received October 31, 1996, on behalf of Molina y Cia., C.A., you requested a tariff classification ruling.

You submitted descriptive literature and samples with your request. The merchandise in question is five types of sprinkles and/or flakes. All are intended for use as decorations for frozen products, cakes, ice cream, cookies, pastry, etc., and will be sold commercially to ice cream and donut companies. They will be imported in 10 kg bags.

The first product, Sprinkles S-94 (Compound Chocolate), Code CP001, is smooth, brown, and cylindrical in shape (vermicelli). It is said to consist of 59.99 percent sugar, 23.98 percent vegetable fat, 16.02 percent cocoa powder, and a trace of corn syrup. The second item, Sprinkles S-30 (Semi-Sweet Chocolate), Code CH001, is glossy brown and shaped like small pebbles. It is said to contain 52.28 percent sugar, 41.52 percent cocoa mass, 4.18 percent cocoa powder, 2.01 percent cocoa butter, and a trace of corn syrup. The third product, Chocolate Rainbow Sprinkles (Candy Coated With Chocolate Center), Code CH003, is, as the name implies, a chocolate centered pebble-shaped sprinkle with a sugar coating in one of several colors. It is said to consist of 70.42 percent sugar, 24.91 percent cocoa mass, 2.51 percent cocoa powder, 1.20 percent cocoa butter, and traces of corn starch and colors. The fourth item in question is Chocolate Flakes (Compound Chocolate), Code CP002. These shiny brown flakes are said to contain 59.99 percent sugar, 23.98 percent vegetable fat, 16.02 percent cocoa powder, and a trace of corn syrup. The fifth product, Rainbow Sprinkles (Sugar Center), Code RW001, is smooth, multi-colored vermicelli, said to consist of 77.68 percent sugar, 22.02 percent vegetable fat and traces of corn starch and colors.

The applicable subheading for the sprinkles S-94 (code CP001), the sprinkles S-30 (code CH001), the chocolate rainbow sprinkles (code CH003) and the chocolate flakes (code CP002) will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other. The rate of duty will be 6.7 percent ad valorem.

Articles classifiable under subheading 1806.90.9090, HTS, which are products of Venezuela are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The applicable subheading for the rainbow sprinkles, code RW001, will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Other: Other: Containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 8.8 percent ad valorem.

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.

Sincerely,

Roger J. Silvestri

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