CLA-2-17:RR:NC:SP:232 C87877
1701.99.5000
Mr. Marius Sonnen
Sonnen & Co., Inc.
134 West 32 Street
Suite 605
New York, New York 10001
RE: The tariff classification of sugars from Brazil, Germany and
Guyana.
Dear Mr. Sonnen:
In your letter dated May 13, 1998 you requested a tariff
classification ruling.
You submitted descriptive literature with your request.
Samples and other descriptive information had been submitted with
your initial request, dated August 19, 1997. Item #4 is described
as a Castor sugar with a minimum polarity of 99.7 degrees, which is
produced in Germany from sugar beets. Items #5 and #10 are Castor
sugars with a minimum polarity of 99.8 degrees, which are produced
in Brazil from sugar cane. Item #8 is a "Glazed refined" sugar
with a minimum polarity of 99.7 degrees, which is produced in
Brazil from sugar cane. Item #14 is a Demerara sugar with a
minimum polarity of 98 degrees, which is produced in Brazil from
sugar cane. Item #21 is a Demerara sugar with a minimum polarity
of 96 degrees, which is produced in Guyana from sugar cane. The
above sugars will be imported in packages which vary in size from
2.5-3.5 gram elongated packets to 1, 2, and/or 5 kilogram packs, to
50 or 1000 kilogram bags or bulk containers.
The applicable subheading for the Demerara sugars, Items #14
and #21, if described in additional U.S. note 5 to chapter 17 and
entered pursuant to its provisions will be 1701.11.1000, 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 1701.11.5000, HTS. The rate of duty will be
35.86 cents per kilogram. In addition, products classified under
subheading 1701.11.5000, HTS, will be subject to additional duties
based on their value as described in subheadings 9904.17.01 to
9904.17.06, HTS.
The applicable subheading for the Castor and "Glazed refined"
sugars, Items #4, #5, #8 and #10, if described in additional U.S.
note 5 to chapter 17 and entered pursuant to its provisions, will
be 1701.99.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Cane or beet sugar and chemically pure
sucrose, in solid form: Other: Other. 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 1701.99.5000,
HTS. The duty rate will be 37.84 cents per kilogram. In addition,
products classified under subheading 1701.99.5000, HTS, will be
subject to additional duties based on their value as described in
subheadings 9904.17.08 to 9904.17.15, HTS.
Articles which are classifiable under subheading
1701.99.1000, HTS, which are products of Guyana are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this 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