CLA-2-17:RR:NC:SP:232 K84860

Mr. Tony Collini
John S. Connor, Inc.
7521 Connelly Drive, Suite A&B
Hanover, MD 21076

RE: The tariff classification of Raftisweet F85.75 from Belgium

Dear Mr. Collini:

In your letter dated March 23, 2004, on behalf of American Yeast Inc., you requested a tariff classification ruling.

The submitted information refers to the subject merchandise as Raftisweet F85/75 EC, which you indicated in a telephone conversation with this office, is the same product as Raftisweet F85.75. The merchandise is described as a semi purified concentrated fructose syrup obtained from chicory. The product contains approximately 75 percent total solids, with 83 percent fructose and 12 percent dextrose. The item will be imported in liquid tankers and used in the production of yeast.

The applicable subheading for the Raftisweet F85.75 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.

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