CLA-2-17:S:N:N1:232-871896
Mr. Sergio H. Velasquez
Olympia International
205 Flecha Lane
Laredo, Texas 78041
RE: The tariff classification of a candy pellets mix from
Mexico.
Dear Mr. Velasquez:
In your letter dated February 17, 1992, on behalf of Usher
Candy Co., you requested a tariff classification ruling.
A sample was submitted with your original request dated
November 12, 1991. The sample was examined and disposed of. The
product has the appearance of white granulated sugar. The
subject merchandise is stated to contain 80 percent sugar, 10
percent corn syrup, 7 percent gelatin and 3 percent stearic acid.
It is stated that the sugar and the glucose are the primary
ingredients for the preparation of candied products. The
gelatine is added as an agglutinant and the stearic acid as a
lubricate. The merchandise is used to make boiled candy,
compressed candy and various other types of confectionery items.
It will be imported in 50 pound sacks.
The applicable subheading for the candy pellets mix will be
1701.99, Harmonized Tariff Schedule of the United States (HTS),
which provides for cane or beet sugar and chemically pure
sucrose, in solid form: other. For the mix described in
paragraphs (a) and (b) of additional U.S. note 3 to chapter 17
and entered pursuant to the provisions, and not to be further
refined or improved in quality, the applicable subheading will be
1701.99.0125, 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 mix, not to be
further refined or improved in quality, the applicable subheading
will be 1701.99.0225, HTS. The duty rate will be 37.386 cents
per kilogram less 0.529 cents per kilogram for each degree under
100 degrees (and fractions of a degree in proportion) but not
less than 24.161 cents per kilogram. In addition, merchandise
which is classifiable under subheadings 1701.99.0125 and
1701.99.0225, HTS, which is not subjected to additional refining
or improvements in quality in the United States is subject to a
supplemental agricultural fee of 2.2 cents per kilogram under
item 9904.40.20, HTS.
Articles classifiable under subheading 1701.99.0125, HTS,
which are products of Mexico 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