CLA-2-38:S:N:N1:235 876516

Ms. Graziella Spenger-Hediger
Swiss Connection, Inc.
8160 South Orange Avenue
Orlando, Florida 32809

RE: The tariff classification of Micro Sugar from Germany

Dear Ms. Hediger:

In your letter dated July 14, 1992 you requested a tariff classification ruling. According to your letter, Micro Sugar is a mixture of glycopyranosylsorbit (GPS), glycopyranosylmannit (GPM) and small quantities of their derivatives. You also stated in your letter that this product will be used in the pastry industry.

The applicable subheading for the product described above will be 3823.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other mixtures not elsewhere specified. The rate of duty will be 5 percent ad valorem.

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