NY 862851: The tariff classification of a Decoret (Sprinkles) mix fromCanada.

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 862851
                               May 09 1991                       
        



CLA-2-17:S:N:N1:232-862851   

CATEGORY:  Classification

TARIFF NO.: 1701.91.4000  

Mr. Clark D. Bien
Arbor Foods Incorporated
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322

RE:  The tariff classification of a Decoret (Sprinkles) mix from
Canada.

Dear Mr. Bien:

     In your letter dated April 24, 1991 you requested a tariff
classification ruling.  

     A sample was included with your request.  The subject
merchandise is described as a Decoret (Sprinkles) mix stated to
contain 62 percent powdered sugar, 37 percent starch, and 1.0
percent vanilla/vanillin.  The product will be manufactured from
foreign sugar.  The other ingredients will be of foreign or U.S.
origin.  The product will be imported in 2000 pound bulk bags,
and 100 pound paper bags.  The mix will be further processed
after importation into cake decorations by extrusion into small
pieces, polishing and coloring.   

     The applicable subheading for the Decoret (Sprinkles) mix
will be 1701.91.4000, 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
flavoring matter whether or not containing added coloring.  The
duty rate will be 6 percent ad valorem.  Currently, this
merchandise is not subject to any quota restrictions.            
 

     Goods classifiable under subheading 1701.40.9000, HTS, which
have originated in the territory of Canada, will be entitled to a
4.2 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) 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