The tariff classification of Cake Decorating Flowers from the Philippines.

NY 818774 February 2, 1996 CLA-2-17:RR:NC:FC:232 818774 CATEGORY: Classification TARIFF NO.: 1701.91.1000; 1701.91.3000; 6702.90.6500 Mr. Carmine D'Alleva Avalon Deco-Cake Supplies 16031 96th Street Howard Beach, NY 11414-3806 RE: The tariff classification of Cake Decorating Flowers from the Philippines. Dear Mr. D'Alleva: In your letter dated January 22, 1996 you requested an updated tariff classification ruling. You referenced NY Ruling Letter number 880664, issued on December 10, 1992. This updated ruling is based on information supplied at the time of your original request. The items in question are cake decorating flowers of two types. The first are "royal icing flowers" and are said to consist of 99.3 percent confectionery sugar, 0.1 percent food color, 0.5 percent egg albumen; and 0.1 percent citric acid. The second item is "gum paste flowers" which are said to be made of 99.3 percent confectionery sugar, 0.1 percent food color, and 0.6 percent gelatin mix. An additional distinction, besides that of composition, is that the "gum paste flowers" are arranged in a bouquet and held together with metal wire. Both types of flowers are intended to be sold wholesale to shops that sell cake decorating supplies. The applicable subheading for the "royal icing flowers", if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.91.1000, 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 containing added flavoring matter. The 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 1701.91.3000, HTS. The duty rate will be 39.95 cents per kilogram. In addition, products classified under subheading 1701.91.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS. The applicable subheading for the "gum paste flowers" 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 1701.91.1000 and 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, if the GSP is renewed. 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, 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, Roger J. Silvestri Director, National Commodity Specialist Division