CLA-2-17:RR:NC:SP:232 B89187

Ms. Brenda S. Wangel
The Janel Group of New York, Inc.
150-14 132nd Avenue
Jamaica, New York 11434

RE: The tariff classification of a liquid sugar product from Japan.

Dear Ms. Wangel:

In your letter dated September 3, 1997, on behalf of Daiei Trading Co., Inc., you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise is in liquid form and is stated to contain 95 percent high fructose and 5 percent granulated sugar. It will be imported in small plastic cups with foil tops (16 grams), which are packaged inside a plastic bag. The plastic bag is labelled "Key Sugar Syrup."

The applicable subheading for the liquid sugar product will be 1702.60.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fructose and fructose syrup, containing in the dry state more than 50 percent by weight of fructose...other...syrup. The rate of duty will be 5.6 percent ad valorem.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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 John Maria at 212-466-5730.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division