CLA-2-17:OT:RR:NC:232
Ms. Norrica B. Palma
Le Happy Tab LLC
50 Dey Street #353
Jersey City, NJ 07306
RE: The tariff classification of Organic Muscovado Sugar Products from Philippines
Dear Ms. Palma:
In your letter dated February 6, 2014, you requested a tariff classification ruling.
The subject merchandise is Organic Muscovado Sugar in various forms: Powder, Rocks, Cubes and Syrup. The Organic Muscovado Sugar Powder is sold in retail packs of 300 grams, 500 grams and 1 kilogram. It will also be sold in bulk packaging of 10 or 30 kilogram bags and 5 gram sachets. The Organic Muscovado Sugar Rocks will be put up for retail sale in retail packs of 300 grams, 250 gram jars and bulk packaging of 5 kilogram boxes and 10 kilogram kraft paper boxes. The Organic Muscovado Sugar Cubes will be put up for retail sale in 300 gram jars. The Organic Muscovado Sugar Syrup will be sold in retail “stand up” pouches of 150 grams, 650 gram bottles and bulk packaging of 25 kilogram plastic jars and 25 kilogram aseptic bags. All forms of the Organic Muscovado Sugar will be used in the sweetening of various products or poured over dessert items as a syrup.
The applicable subheading for the Organic Muscovado Sugar Powder, Organic Muscovado Sugar Rocks, and Organic Muscovado Sugar Cubes in bulk and retail packaging will be 1701.14.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Raw sugar not containing added flavoring or coloring matter: Cane sugar. The rate of duty will be 1.4606 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 0.943854 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 1701.14.5000, HTS. The rate of duty will be 33.87 cents per kilogram. In addition, products classified under subheading 1701.14.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.07, HTS.
Your inquiry does not provide enough information for us to give a ruling on the classification of the Organic Muscavado Sugar Syrups. Your request for a ruling on the classification of the Organic Muscavado Sugar Syrups should include the percentage (if any) of total non-soluble sugar solids. When this information is available, you may wish to consider resubmission of your request.
Your ruling request also asked for country of origin determination for the Organic Muscovado Sugar products.
The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the ‘country of origin’ within the meaning of this part. For tariff purposes, the courts have held that a substantial transformation occurs if a new and different article emerges having a distinctive name, character or use.
Applying the provisions of part 134 to the facts of this case, we find that the Organic Muscovado Sugar products are goods of the Philippines.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division