The tariff classification of Chocolate Elongated Rods "Sprinkles" from Brazil

N016172 September 19, 2007 CLA-2-18:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Bernard D. Liberati Morris Freidman & Co. 1153 Marlkress Road P.O. Box 15500 Cherry Hill, NJ 08003 RE: The tariff classification of Chocolate Elongated Rods “Sprinkles” from Brazil Dear Mr. Liberati: In your letter dated August 23, 2007, on behalf of your client Top-It Toppings, of Hatfield, Pennsylvania, you requested a classification ruling. The subject merchandise is described as “chocolate sprinkles”, 1.8 mm in diameter (code 08876). The “sprinkles” are said to consist of 68.0 to 75.0 percent sugar, 5.0 to 8.0 percent vegetable oils, 5.0 to 8.0 percent cocoa powder, 3.0 to 6.0 percent corn starch, 3.0 to 6.0 percent corn syrup, 2.0 to 4.0 percent confectioner’s glaze and less than 1.0 percent of the following ingredients: salt, carnauba wax, natural and artificial flavors. The applicable subheading for the Chocolate Elongated Rods “Sprinkles” will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Other. The rate of duty will be 6 percent ad valorem.       Articles classifiable under subheading 1806.90.9090, HTS, which are products of Brazil, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division