CLA-2-17:OT:RR:NC:232
Ms. Jennifer R. Diaz, Esq.
Becker & Poliakoff
121 Alhambra Plaza, 10th Floor
Coral Gables, FL 33134
RE: The tariff classification of “Organic Sugar” from Paraguay
Dear Ms. Diaz:
In your letter dated April 2, 2011, on behalf of your client, Banah International Group, Inc. you requested a tariff classification ruling. A sample was submitted and returned. The product, Organic Sugar, is described as crystallized, natural cane sugar having a stated polarity of 99.5 percent, without any flavoring and coloring. You have stated that Organic Sugar is wholly grown and produced in Paraguay.
In your letter, you suggested the Organic Sugar should be classified in subheading 1701.99.1010, Harmonized Tariff Schedule of the United States (HTSUS), the provision for cane or beet sugar and chemically pure sucrose, in solid form. Based on the information provided, we agree with your proposal.
The applicable subheading for Organic Sugar will be 1701.99.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose, in solid form... Other: Other…Other…Specialty sugars. The general rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 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 1701.99.5010, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5010, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.16, HTS.
Articles classifiable under subheading 1701.99.1010, HTSUS, which are products of Paraguay, may be entitled to duty-free treatment under the Generalized System of Preferences (GSP). 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".
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 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,
Thomas J. Russo
Director
National Commodity Specialist Division