NY 851541
MAY 03 1990
CLA-2-17:S:N:N1:232-851541
Mr. Deepak Chopra
Tishcon Corp.
29 New York Avenue
Westbury, NY 11590
RE: The tariff classification of compressible sugar and natural
fiber supplement guar gum capsules from India.
Dear Mr. Chopra:
In your letter dated April 12, 1990 you requested a tariff
classification ruling.
Samples were included with your request. The first product
is compressible sugar, which contains between 95 and 98 percent
sucrose, with small amounts of either starch, malto-dextrin,
invert sugar, or a lubricant. It will be used in the manufacture
of vitamin tablets.
The second product is described as a natural food
supplement, which is in capsule form and is stated to contain 500
milligrams of guar gum.
The applicable subheading for the compressible sugar will be
1701.99.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for cane or beet sugar and chemically pure
sucrose, in solid form: other...other. The duty rate will be
1.4606 cents per kilogram less 0.020668 cent per kilogram for
each degree under 100 degrees (and fractions of a degree in
proportion) but not less than 0.943854 cent per kilogram.
Sugar 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.
Sugar classifiable under subheading 1701.99.0000, 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:
Foreign Agriculture Service
United States Department of Agriculture
Sugar Program
Washington, D.C. 20250
The applicable subheading for the natural fiber supplement
capsules will be 1302.32.0020, Harmonized Tariff Schedule of the
United States (HTS), which provides for mucilages and thickeners,
whether or not modified, derived from vegetable products: guar
gum. The rate of duty will be free.
Articles classifiable under subheading 1701.99.0000, HTS,
which are products of India are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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