The tariff classification of sprinkles from the Netherlands.

NY G89744 April 17, 2001 CLA-2-18:RR:NC:2:228 G89744 CATEGORY: Classification TARIFF NO.: 1806.90.9090, 2106.90.9997 Ms. Maureen Spektor Bell Liberty Richter 400 Lyster Avenue Saddle Brook, NJ 07663 RE: The tariff classification of sprinkles from the Netherlands. Dear Ms. Spektor Bell: In your letters dated March 22, 2001, and a facsimile transmission dated April 3, 2001, you requested a tariff classification ruling. Samples submitted with your first letter were examined and disposed of. Ingredients breakdowns were submitted with your subsequent correspondence. Mr. Sprinkles Rainbow Mix no. 273,000 and no. 274,000 are sprinkles made from short, thin strands (vermicelli), of varying colors. The sprinkles no. 273,000 consists of 68.7 percent sugar, 14.4 percent wheat starch, 12.9 percent vegetable fat, 1.7 percent low fat cocoa powder, 1.2 percent wheat starch, and less than one percent each of emulsifier, lecithin, glazing agent, coloring agent, and vanilla flavor. The sprinkles no. 274,000 consist of 71.69 percent sugar, 14.5 percent wheat starch, 12.7 percent vegetable fat, and less than one percent each of lecithin, glazing agent, coloring agent, and vanilla flavor. The sprinkles will be retail packed in clear, plastic jars containing 5.82 ounces, net weight. The applicable subheading for the no. 273,000 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. The rate of duty will be 6 percent ad valorem. The applicable subheading for the no. 274,000 sprinkles will be 2106.90.9997, HTS, 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 6.4 percent ad valorem. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division