CLA-2-17:S:N:N7:232-880664
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
New York Seaport