CLA-2-17:S:N:N7:232 813621
Mr. Reggie Kaminsky
Reggie Kaminsky Co.
6547 Corsica Drive
Memphis, T.N. 38120
RE: The tariff classification of sugar crystals from Korea.
Dear Mr. Kaminsky:
In your letter dated February 14, 1995 you requested a
tariff classification ruling.
A sample and information were included with your initial
request. Additional information was received on August 15, 1995.
The subject merchandise is described as refined coffee sugar
crystals. The product has a light brown color and is produced
from sugar cane. It will have a polarity of 99 percent with 1
percent caramel. The sugar crystals will be used as a sweetener
for coffee.
The applicable subheading for the sugar crystals, 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 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.
Sugar classifiable under subheadings 1701.11.1000 and
1701.11.5000, HTS, is subject to import quotas allocated on a
country by country basis, determined on the origin of the raw
sugar. Inquiries on sugar quota requirements should be made
directly to:
United States Department of Agriculture
Foreign Agricultural Service
Import Policies & Programs Div.
14th Street & Independence Ave.
Washington, D.C. 20250-1000
Tel# 202-690-1632
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