CLA-2-17:OT:RR:NC:232
Ms. Jane L. Taeger
Samuel Shapiro & Company, Inc.
100 N. Charles Street, Suite 1200
Baltimore, MD 21201
RE: The tariff classification and status under the Dominican Republic –Central America-United States Free Trade Agreement (DR-CAFTA) of panela syrup from El Salvador
Dear Ms. Taeger:
In your letter dated April 9, 2009, on behalf of your client, Rio Grande Food Importations, Inc., you requested a ruling on the status of a panela syrup from El Salvador under the DR-CAFTA.
Samples were submitted with your request. The sample was sent to the Customs Laboratory for analysis. The subject merchandise is described as a panela syrup produced from sugar cane and will be manufactured in El Salvador. You state that the juice is extracted from the sugar cane and then boiled in an open kettle. The concentrated hot brown syrup is poured into wooden molds and hardens into a cone shape. The cones are then tied together with a corn husk to form an “atado de dulce.” The atados are dissolved in boiling water to make the liquid panela which is packaged in plastic stand-up pouches. The panela is used to sweeten beverages or is poured over dessert items as a syrup. The panela has a Brix Value of 75.
According to Customs Laboratory Report no. NY20090582, dated August 19. 2009, "the sample, a brown viscous liquid packaged in a plastic bag contains 11.6 percent of fructose, 12.7 percent of glucose and 58.6 percent of sucrose on a dry basis. The Product has a Brix Value of 75.4 and it dose not contain any added flavor or color. The product has water content of 20.6 percent.” solids." Based upon these findings, the panela syrup contains 12.7 percent soluble non-sugar solids in the total soluble solids.
The applicable subheading for the panela syrup will be 1702.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other sugars…sugar syrups not containing added flavoring or coloring matter…other… derived from sugar cane or sugar beets…other…other. The general rate of duty will be 0.35 cents per liter.
The panela syrup being wholly obtained or produced entirely in the territory of El Salvador, will meet the requirements of HTSUS General note 29(b)(i) and will therefore be entitled to a free rate of duty, when classified under subheading 1704.90.4000, HTS, under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements.
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) 733-3034.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division