NY a86088: The tariff classification of Sugar Flowers from the Philippines.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY A86088

                         August 19, 1996

CLA-2-17:RR:NC:FC:232 A86088  

CATEGORY:      Classification

TARIFF NO.:    1701.91.1000; 1701.91.3000

Ms. Melissa Ann Lising
Sweet Expressions
9010 NE 142nd Court
Bothell, WA 98011-5103

RE:  The tariff classification of Sugar Flowers from the
     Philippines.

Dear Ms. Lising:

     In your letter dated July 26, 1996, on behalf of Topnotch
Enterprises, Inc., you requested a tariff classification ruling. 

     You had submitted samples and some descriptive literature
with your original request, dated January 24, 1996, and sent
further information with your present query and with a follow-up
fax on August 14, 1996.  The merchandise in question is two types
of sugar-based cake decorating flowers, of varying shapes and
colors.  The first type are "royal icing" products which are said
to consist of 76.9 percent confectionery sugar, 23.07 percent egg
white, and food coloring.  The second type is "gum paste"
products which are said to consist of 95.34 percent confectionery
sugar and 3.14 percent gelatin as a binding agent, with 1.53
percent food coloring.  All these flowers are intended to be sold
wholesale to bakeries and to shops that sell cake decorating
supplies.  

     The applicable subheading for the both types of the sugar
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.     

     Articles classifiable under subheading 1701.91.1000, 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 Part 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