CLA-2-17:RR:NC:SP:232 M86029
Ms. Rhonda A. Salus
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, Florida 33126-2022
RE: The tariff classification of organic sugar from Paraguay.
Dear Ms. Salus:
In your letter dated August 10, 2006, on behalf of Paratrade LLC, you requested a tariff classification ruling.
You submitted descriptive literature and product samples with your request. The subject merchandise is described as an organic sugar of two types. The first is an “organic sugar type light AJ” with a stated polarity of at least 99.5%. The second is an “organic sugar type brown B” with a stated polarity of less than 99.5%. Both are organic sugars obtained from the evaporation of organic cane juice. The first 540 metric tons will be imported in bulk. Future shipments will be in one to two pound packages distributed to the retail market.
The applicable subheading for “organic sugar type brown B”, if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 17, will be 1701.11.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.11.5000, HTS. The rate of duty will be 33.87 cents per kilogram. In addition, products classified under subheading 1701.11.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.06, HTS.
The applicable subheading for “organic sugar type light AJ”, if a specialty sugar and described in additional U.S. note 5 to chapter 17, will be 1701.99.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: Other: Other…Other…Specialty sugars. 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 1701.99.5010, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5010, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.
The applicable subheading for “organic sugar type light AJ”, if not a specialty sugar, and if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: Other: Other… 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 1701.99.5090, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheadings 1701.99.5090, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.
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/.
Articles classifiable under subheading 1701.11.1000, 1701.99.1010 and 1701.99.1090, HTSUS, which are products of Paraguay, 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".
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 telephone number (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 John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division