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 > 1998 NY Rulings > NY D83713 - NY D83785 > NY D83728

Previous Ruling Next Ruling
NY D83728




November 3, 1998

CLA-2-18:RR:NC:2:228 D83728

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9090; 2106.90.8200; 2106.90.9997

Mr. Ning Y. Yen
Yen Enterprise, Inc.
11561 Westminster Ave.
Garden Grove, CA 92643

RE: The tariff classification of sprinkles from Indonesia

Dear Mr. Yen:

In your letter dated October 9, 1998, received by this office on October 19, 1998, you requested a tariff classification ruling.

Ingredients breakdowns and eight samples were submitted with your letter. The samples were examined and disposed of. The products, chocolate, red, pink, blue, orange, white, green, and rainbow "decors," or sprinkles, are short, thin, colored strands, used as decorative toppings for baked goods, ice cream, and the like. All consist of between 60 and 62 percent sugar, 19 to 22 percent vegetable fat, and less than one percent each of lecithin, confectioners glaze, and vanillin. Other ingredients, depending on variety, are cocoa powder, corn starch, whey powder (less than 16 percent), and colors.
The applicable subheading for the chocolate sprinkles 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. The duty rate will be 6.3 percent ad valorem.

The applicable subheading for the red sprinkles will be 2106.90.8200, HTS, which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...other...other. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the pink, blue, orange, white, green, and rainbow sprinkles will be 2106.90.9997, which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 7.6 percent ad valorem.

Articles which are classifiable under subheadings 1806.90.9090, 2106.90.8200, and 2106.90.9997, HTS, which are products of Indonesia, 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the 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 Stanley Hopard at 212-466-5760.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: