CLA-2-17:S:N:N7:232-893044
Mr. Frederic Varin
Brussels Waffle Wagon, Inc.
198 Sparling Drive
Rochester, New York 14616
RE: The tariff classification of pearl sugar from Belgium.
Dear Mr. Varin:
In your letter dated December 6, 1993 you requested a tariff classification ruling.
A sample was included with your request. The subject merchandise is pearl sugar, which is described as 8-10 millimeter mean granular size sugar pellets. The sugar has a minimum polarity of 99.8 degrees. The product will be used in the manufacture of waffles and baked products. The sugar will be packaged in bulk with a net weight of 50 kilograms.
The applicable subheading for the pearl sugar 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 pearl sugar 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...other, the applicable subheading will be 1701.99.0135, 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 pearl sugar, not to be further refined or improved in quality...other, the applicable subheading will be 1701.99.0235, 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 1701.99.0135 and 1701.99.0235, 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.
Sugar classifiable under subheadings 1701.99.0135 and 1701.99.0235, 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 Agriculture Service
Sugar Program
Washington, D.C. 20250-1000
Telephone: 202-720-2852
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