CLA-2-21:S:N:N7:228 813028
Hope Evans G. Teano
JMS International Corp.
2325 East MacDade Blvd.
Holmes, PA 19043
RE: The tariff classification of a cake decoration from the
Philippines.
Dear Ms. Teano:
In your letter dated July 18, 1995 you requested a tariff
classification ruling.
A sample and ingredients breakdown was submitted with your
letter. The merchandise, called "Gum Paste Flower", is a ready
to use, edible cake decoration. The small, brightly colored
flower and leaf, is composed of confectioner's sugar (77.16%),
glucose (10.52%), water (4.63%), vegetable shortening (4.20%),
cornstarch (2.46%), unflavored gelatin (1.03%) and food coloring.
The applicable subheading for the cake decoration will be
2106.90.9997, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations elsewhere specified
or included...other...other...containing sugar derived from sugar
cane and/or sugar beets. The rate of duty will be 9.4%.
Articles classifiable under subheading 2106.90.9997, 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, if the GSP is
renewed.
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
New York Seaport