NY 866743
SEP 13 1991
CLA-2-17:S:N:N1:232-866743
Mr. W. Watt Smith
Norsul, Inc.
P.O. Box 325
Mill Neck, New York 11765
RE: The tariff classification of confectionery sprinkles from
Brazil.
Dear Mr. Smith:
In your letter dated August 4, 1991 you requested a tariff
classification ruling.
Samples were submitted under separate cover. The samples
were examined and disposed of. The subject merchandise consists
of mixed and colored sugar sprinkles, and two types of cocoa
flavored sprinkles. The mixed and colored sugar sprinkles are
stated to contain 80 percent sugar, 5 percent starch, 4 percent
vegetable shortening, 5 percent water, 2 percent malt dextrin, 4
percent powdered glucose, and lecithin and color additives.
Cocoa flavored (20%) contains 20 percent cocoa powder, 60 percent
sugar, 20 percent hydrogenated vegetable shortening, and flavor
and lecithin additives. Cocoa flavor (10%) is stated to contain
10 percent cocoa powder, 70 percent sugar, 5.5 percent starch,
5.5 percent water, 4 percent vegetable shortening, 3 percent
powdered glucose, 2 percent soybean flour, and flavor and
lecithin additives. All of the above sprinkles will be packaged
in 55 kilogram containers, and will be used in industrially
processed sweet baked goods.
The applicable subheading for the mixed and colored sugar
sprinkles, 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 mixed and
colored sugar sprinkles described in paragraphs (a) and (b) of
additional U.S. note 3 to chapter 17 and entered pursuant to the
provisions, 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 mixed and colored sugar sprinkles,
the applicable subheading will be 1701.91.2225 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.
Sugar classifiable under subheading 1701.91.2125, HTS,
is subject to import quotas allocated on a country by country
basis, determined by the origin of the raw sugar. Inquiries on
sugar quota requirements should be made directly to:
United States Department of Agriculture
Foreign Agriculture Service
Sugar Program
Washington, D.C. 20250
The applicable subheading for the cocoa flavored (20%)
sprinkles and the cocoa flavored (10%) sprinkles will be
1806.90.0090, 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 7 percent ad valorem.
Articles classifiable under subheading 1806.90.0090, HTS,
which are products of Brazil 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