CLA-2-17:OT:RR:NC:N4:232
Mr. Paul Bohemier
Level Ground Trading, LTD
Unit B – 1790 Keating Cross Road
Victoria, BC V8M 2A6
Canada
RE: The tariff classification and country of origin marking of Raw Cane Sugar from Canada
Dear Mr. Bohemier:
In your letter dated November 27, 2015, you requested a tariff classification ruling.
The subject product is described as Organic Raw Cane sugar with a stated polarity of 84.65 degrees, cultivated, harvested, manufactured and packaged in Columbia prior to importation into Canada. The product will be made available in 500g and 2kg for personal consumption and resale as well as 5kg and 20kg for food manufacturing and the food service industry.
The applicable subheading for the Organic Raw Cane Sugar will be 1701.13.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 specified in subheading note 2 to this chapter: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions.. 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. subheading note 2 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.13.5000, HTSUS. The rate of duty will be 33.87 cents per kilogram. In addition, products classified under subheading 1701.13.5000, HTSUS, will be subject to additional duties based on their value as described in subheadings 9902.01.23 and 9904.17.08-9904.17.16
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/.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Accordingly, the imported Organic Raw Cane Sugar should be individually marked with a phrase such as “Product of Columbia” or “Made in Columbia” in a manner consistent with the guidance set forth in the foregoing paragraphs.
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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division