CLA-2-17:OT:RR:NC:232
Ms. Tessa Curry
John M. Brining Co., Inc.
202 Congress Street
Mobile, AL 36603
RE: The tariff classification of “White Crystal Sugar” from Brazil
Dear Ms. Curry:
In your letter dated June 30, 2015, on behalf of your client, SEP Holdings, you requested a tariff classification ruling.
The product “White Crystal Sugar” is described as IC45 refined cane sugar with a minimum polarity of 99.7 degrees and a maximum color of 150 ICUMSA. According to the information provided, “White Crystal Sugar”, which will not be further processed, is wholly grown and produced in Brazil. It will be packed in either 50 pound or 25 kilogram paper bags.
The applicable subheading for the “White Crystal Sugar” will be 1701.99.1025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose, in solid form... other...other…sugar not for further processing. The 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 1701.99.5025, HTSUS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5025, HTSUS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.16, HTSUS.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division