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NY N023289




February 21, 2008

CLA-2-21:OT:RR:NC:N2:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9400; 2106.90.9997

Mr. Bernard Liberati
Morris Friedman & Co.
P.O. Box 1550
Cherry Hill, NJ 08003

RE: The tariff classification of sprinkles from Brazil

Dear Liberati:

In your letters dated August 10, 2007 and January 24, 2008, on behalf of Top-It Toppings, Hatfield, PA,, you requested a tariff classification ruling.

Product specifications were submitted with your first letter; additional information and a sample accompanied your January correspondence. The sample was examined and disposed of. The product, “Carnival Sprinkles,” are in the form of “elongated rods” measuring from 2/16 to 5/16-inch in length and 1/16-inch in diameter. The multi-colored sprinkles are said to be composed of 70 to 79 percent sugar, 5 to 8 percent vegetable oil, 3 to 6 percent, each, of corn starch and corn syrup, 2 to 4 percent confectioner’s glaze, and less than one percent, each, of lecithin, salt, flavor, carnauba wax, and color. The sprinkles may be imported in packages for retail sale and in larger containers for non-retail users.

The applicable subheading for the sprinkles, when imported in non-retail packing will be 2106.90.9400 Harmonized Tariff Schedules of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedotherotherarticles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTSUS

The applicable subheading for the sprinkles, when imported in retail packages, will be 2106.90.9997, HTSUS, which provides for food preparations not elsewhere specified or includedotherotherothercontaining sugar derived from sugar cane and/or sugar beets. The duty rate will be 6.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 2106.90.9997, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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