CLA-2-17:S:N:N7:232 807115
Mr. James C. Alberdi
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, Florida 33605
RE: The tariff classification of raw sugar from Honduras.
Dear Mr. Alberdi:
In your letter dated February 13, 1995, on behalf of
Lindolfo Rivera, you requested a tariff classification ruling.
A sample was submitted with your request. The subject
merchandise is described as raw cane sugar and water in the form
of blocks to be used for cooking.
The applicable subheading for the raw cane sugar, will be
1701.11, 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. For the raw cane sugar
described in additional U.S. note 5 to chapter 17 and entered
pursuant to its provisions, the applicable subheading will be
1701.11.1000, HTS. 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. For other raw cane sugar,
the applicable subheading will be 1701.11.5000, HTS. The rate of
duty will be 38.85 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.
Articles classifiable under subheading 1701.11.1000, HTS,
which are products of Honduras 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 Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport