CLA-2-17:RR:NC:SP:232 K84201
Mr. Robert F. Maloney
Maloney Commodity Services, Inc.
70 Seaview Avenue, First Floor
Stamford, Connecticut 06902
RE: The tariff classification of a high fructose syrup from Brazil
Dear Mr. Maloney:
In your letter dated February 27, 2004 you requested a tariff classification ruling.
Information was submitted with your initial request dated November 14, 2003. Additional information was submitted in your letter dated March 8, 2004. Based on the solids, the syrup is stated to contain not less than 95 percent fructose with approximately 4.92 percent sucrose, glucose, and 0.08 non-sugar solids.
The subject merchandise is manufactured by dissolving refined sugar cane in water to produce a concentrated syrup, which is clarified and filtered. The syrup is treated by ion-exchange processes to remove mineral and color. The product is then hydrolyzed with acid, followed by neutralization with sodium hydroxide. This produces an invert syrup with a 50-50 mixture of fructose and glucose. The syrup is then treated with chromatigraphic resins to separate the fructose fraction from the glucose fraction. The glucose fraction is processed with an isomerizing enzyme to convert it into fructose. The two fructose fractions are combined and treated to remove color and non-sugars. The product is concentrated to 75 percent solids. You indicate that the small amounts of sucrose and glucose in the final product are residual quantities from the hydrolizing, ion-exchange and chromatigraphic processes. The fructose syrup will be packaged in either 200 liter food grade plastic drums, or larger food grade stainless steel containers or tanks. The merchandise will be used in soft drinks, juices, etc.
The applicable subheading for the high fructose syrup will be 1702.60.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other fructose and fructose syrup, containing in the dry state more than 50 percent by weight of fructose, excluding invert sugar…other…syrup. The rate of duty will be 5.1 percent ad valorem.
Articles classifiable under subheading 1702.60.4020, HTS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 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