CLA-2-19:RR:NC:2:228 K83952
Ms. Maria Ashe
Bakery Crafts
Jack Guttman, Inc.
P.O. Box 37
West Chester, OH 45071
RE: The tariff classification of edible paper
Dear Ms. Ashe:
In your letter dated February 26, 2004 you requested a tariff classification ruling.
Samples and an ingredients list was submitted with your letter. The samples were examined and disposed of. Edible Image® Print-Ons® are flat, edible sheets of white “paper” measuring 7-1/4 inches wide and 10-1/2 inches high, on a coated paper backing measuring 8-1/2 inches wide and 11 inches high. The edible “paper” is composed of tapioca starch, corn syrup solids, microcrystalline cellulose, sugar, water, glycerine, canola oil, polyglycerol esters, modified food starch, titanium dioxide, algin, potassium sorbate, citric acid, and sodium bicarbonate. The product is used as a cake decoration material. It is fed into a modified printer where graphics and text, in edible inks, are affixed to it.
The applicable subheading for edible “paper” will be 1905.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products…other…other…other.
Your inquiry does not provide enough information for us to give a classification ruling on the ink cartridges and the print heads with inks. Your request for a classification ruling should include a description of the “modified printer” these cartridges and print heads are used with. When this information is available, you may wish to consider resubmission of your request.
The samples of the cartridges and print heads will be retained with the National Import Specialist for thirty (30) days, pending receipt of the above information.
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,
National Commodity
Specialist Division