CLA-2-17:OT:RR:NC:232
Mr. Richard G. Haselton
Inter-World Customs Brokers, Inc.
San Miguel Industrial Park
Calle 1, #53 Suite 101
San Juan, PR 00920
RE: The tariff classification of “Nesugar” from the Dominican Republic
Dear Mr. Haselton:
In your letter dated March 11, 2010 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 “Nesugar”, an invert syrup also known as Inverted Liquid Sugar, manufactured in the Dominican Republic. According to the information you provided, “Nesugar” is composed of 36.98 percent fructose, 37.22 percent glucose, and less than 0.3 percent sucrose, maltose and lactose. According to Customs Laboratory Report no. NY20100945, dated August 2, 2010, “the sample, an off-white viscous liquid packaged in a glass bottle labeled “fructose and glucose syrup” contains 45.3 percent of fructose and 45.8 percent of glucose on a dry basis. The product has a Brix of 75.2, 3.99 percent of soluble non-sugar solids as a percentage of the total soluble solids, and does not contain any added flavor or color. The product is stated to be obtained from sugar cane by means of a biotechnological process.”
The applicable subheading for the “Nesugar” will be 1702.90.1000, 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: Derived from sugar cane or sugar beets: Containing soluble non-sugar solids (excluding any foreign substances, including but not limited to molasses, that may have been added or developed in the product) equal to 6 percent or less by weight of the total soluble solids. The general rate of duty will be on the total sugars at the rate of 3.6606 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1702.90.2000, HTSUS. The rate of duty will be 35.74 cents per kilogram.
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