CLA-2-18:RR:NC:2:228 D83728
Mr. Ning Y. Yen
Yen Enterprise, Inc.
11561 Westminster Ave.
Garden Grove, CA 92643
RE: The tariff classification of sprinkles from Indonesia
Dear Mr. Yen:
In your letter dated October 9, 1998, received by this office
on October 19, 1998, you requested a tariff classification ruling.
Ingredients breakdowns and eight samples were submitted with
your letter. The samples were examined and disposed of. The
products, chocolate, red, pink, blue, orange, white, green, and
rainbow "decors," or sprinkles, are short, thin, colored strands,
used as decorative toppings for baked goods, ice cream, and the
like. All consist of between 60 and 62 percent sugar, 19 to 22
percent vegetable fat, and less than one percent each of lecithin,
confectioners glaze, and vanillin. Other ingredients, depending on
variety, are cocoa powder, corn starch, whey powder (less than 16
percent), and colors.
The applicable subheading for the chocolate sprinkles will be
1806.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for chocolate and other food preparations
containing cocoa...other...other...other. The duty rate will be
6.3 percent ad valorem.
The applicable subheading for the red sprinkles will be
2106.90.8200, HTS, which provides for food preparations not
elsewhere specified or included...other...containing over 10
percent by weight of milk solids...other...other. The rate of duty
will be 7.6 percent ad valorem.
The applicable subheading for the pink, blue, orange, white,
green, and rainbow sprinkles will be 2106.90.9997, which provides
for food preparations not elsewhere specified or
included...other...other...containing sugar derived from sugar cane
and/or sugar beets. The rate of duty will be 7.6 percent ad
valorem.
Articles which are classifiable under subheadings
1806.90.9090, 2106.90.8200, and 2106.90.9997, HTS, which are
products of Indonesia, 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 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 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division