The tariff classification of confectionery sprinkles fromBrazil.

NY 866743 SEP 13 1991 CLA-2-17:S:N:N1:232-866743 CATEGORY: Classification TARIFF NO.: 1701.91.2125; 1701.91.2225; 1806.90.0090 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