CLA-2-17:S:N:N1:232-870432
1702.90.3200
Mr. Brian A. Schiro
Plantation California
1134 Walsh Avenue
Santa Clara, CA 95050
RE: The tariff classification of Rapadura from Brazil.
Dear Mr. Schiro:
In your letter dated December 23, 1992 you requested a
tariff classification ruling.
Information was submitted with your initial request dated
November 21, 1991. The subject merchandise is Rapadura which
will be imported in powdered and in liquid form. The product is
made by heating sugar cane juice in three different caldrons to
evaporate the juice. The merchandise is then poured into wooden
molds to dry. In order to produce powder, the merchandise is
ground and sifted. A liquid product is produced by adding water
and yeast to the merchandise. A certificate of analysis dated
November 13, 1991 from SGS Control Services Inc., which was
submitted with your initial request, indicates that the Rapadura
contains 91.46 percent total sugars and 6 percent non sugar
solids. You also indicate in your letter dated December 23 that
the lighter and purer part of the product called "The Head of the
Cane" is removed in the manufacturing process. The Rapadura will
be shipped in twenty foot containers, and will be used as a
substitute for non-organic sweeteners.
The applicable subheading for the Rapadura in powdered or
solid form will be 1701.11, Harmonized Tariff Schedule of the
United States (HTS), which provides for cane or beet sugar and
chemically pure sucrose, in solid form: raw sugar not containing
added flavoring or coloring matter: cane sugar. For the
Rapadura described in paragraphs (a) and (b) of additional U.S.
note 3 to chapter 17 and entered pursuant to its provisions, and
not to be further refined or improved in quality, the applicable
subheading will be 1701.11.0125, 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 Rapadura, not to be further refined or improved in
quality, the applicable subheading will be 1701.11.0325, HTS.
The rate of duty 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 1701.11.0125 and 1701.11.0325, 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,
HTS.
The applicable subheading for the Rapadura in liquid form
will be 1702.90, Harmonized Tariff Schedule of the United
States (HTS), which provides for other sugars...sugar syrups not
containing added flavoring or coloring matter...other...derived
from sugar cane or sugar beets: containing soluble non-sugar
solids (excluding any foreign substances that may have been added
or developed in the product) equal to 6 percent or less by weight
of the total soluble solids. For the Rapadura described in
paragraphs (a) and (b) of additional U.S. note 3 to chapter 17
and entered pursuant to its provisions, the applicable subheading
will be 1702.90.3100, HTS. The rate of duty will be on the total
sugars at the rate of 1.4606 cents per kilogram. For other
Rapadura, the applicable subheading will be 1702.90.3200, HTS.
The rate of duty will be on the total sugars at the rate of
37.386 cents per kilogram. In addition, merchandise which is
classifiable under subheadings 1702.90.3100 and 1702.90.3200, HTS
is subject to a supplemental agricultural fee of 2.2 cents per
kilogram under item 9904.40.60, HTS.
Sugar classifiable under subheadings 1701.11.0125, and
1702.90.3100, HTS, is subject to import quotas allocated on a
country by country basis, determined on 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
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