CLA-2-17:OT:RR:NC:232
Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
277 Southfield Pkwy, Suite 135
Forest Park, GA 30297
RE: The tariff classification of coconut sugar from the Philippines
Dear Mr. Reynolds:
In your letter dated August 19, 2008, on behalf of your client, House Around The Corner Inc., you requested a tariff classification ruling. An ingredient breakdown and sample were submitted along with your letter. The sample was forwarded to the Customs Laboratory for analysis. The product is described as coconut sugar from the Philippines. You have stated that the product is 98 percent by weight granulated coconut sugar and 2 percent moisture and that the chemical composition is 2 percent glucose, 2.9 percent fructose and 84.98 percent sucrose. According to Customs Laboratory Report no. NY20081388, dated November 6, 2008, "the sample, a light brown powder, packaged in a plastic pouch, contains 83.1 percent sucrose, 2.6 percent fructose and 2.67 percent glucose on a dry basis. The product is coconut sugar and does not contain added flavoring or coloring matter.”
The applicable subheading for the coconut sugar will be 1702.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 percent by weight of fructose: Other: Other: Other. The duty rate will be 5.1 percent ad valorem.
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/.
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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division