CLA-2-17:RR:NC:SP:232 C85738
Mr. Donald S. Stein
Manatt, Phelps & Phillips, LLP
1501 M Street N.W.
Suite 700
Washington, D.C. 20005-1702
RE: The tariff classification of LC Sugar from Mexico.
Dear Mr. Stein:
In your letter dated March 20, 1998, on behalf of METCO, S.A. de C.V., you requested a tariff classification ruling.
A sample was submitted with your request. The subject merchandise is a white crystalline powder, which is stated to contain 997.800g/kg. sucrose, 2.150g/kg. potassium acesulfame and the balance various unidentified substances. LC Sugar is described as a low-calorie, high-intensity sweetener, which is produced by the co-crystallization of sugar cane and potassium acesulfame.
The applicable subheading for the LC Sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other. The general rate of duty will be 3.6606 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 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.99.5000, HTS. The general duty rate will be 37.84 cents per kilogram.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 John Maria at 212-466-5730.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division