CLA-2-17:RR:NC:SP:232 D81230
Mr. Joseph Russoniello
971 Rolling Oaks Cove
Altamonte Springs, FL 32701
RE: The tariff classification of silver and gold pearl sugars
from Belgium.
Dear Mr. Russoniello:
In your letter dated August 5, 1998 you requested a tariff
classification ruling.
Samples were submitted with your request. The subject
merchandise is described as silver pearls and gold pearls. The
silver pearls are stated to contain sugar, arabic gum, starch and
a silver coating. The gold pearls contain sugar, arabic gum,
starch, acetic acid and a silver coating. Both products are in
the form of tiny balls, which will be used as cake decorations.
The merchandise will be imported in one kilogram boxes. The
sugar portion of the product is refined, and it is assumed that
it is derived from sugar cane or sugar beets. It is noted that
the silver coating on the products is actual silver. The "gold"
coating is a result of the chemical reaction between the silver
and the acetic acid.
The applicable subheading for the silver and gold pearl
sugars, if described in additional U.S. note 5 to chapter 17 and
entered pursuant to its provisions, will be 1701.99.1000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for cane or beet sugar and chemically pure sucrose, in
solid form: other. The general rate of duty will be 3.6606
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 3.143854 cents per kilogram. If
not described in additional U.S. note 5 to chapter 17 and not
entered pursuant to its provisions, the applicable subheading
will be 1701.99.5000, HTS. The duty rate will be 37.84 cents per
kilogram. In addition, products classified under subheading
1701.99.5000, HTS, will be subject to additional duties based on
their value as described in subheadings 9904.17.08 to 9904.17.15,
HTS.
Sugar classifiable under subheading 1701.99.1000, HTS, is
subject to import quotas. Inquiries on sugar quota requirements
should be made directly to:
United States Department of Agriculture
Foreign Agricultural Service
Import Policies & Programs Div.
14th Street & Independence Ave.
Washington, D.C. 20250-1000
Tel# 202-690-1632
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 John
Maria at 212-466-5730.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division