CLA-2-17:OT:RR:NC:232
Ms. Shirley A. Coffield
COFFIELDLAW
1050 17th St. NW, Suite 520
Washington, D.C. 20036
RE: The tariff classification of “Bee Food” from Costa Rica and Guatemala
Dear Ms. Coffield:
In your letter dated May 8, 2009, on behalf of your client, RDN Industries, you requested a tariff classification ruling.
An ingredient breakdown and samples were submitted along with your letter. The samples were forwarded to the Customs Laboratory for analysis. The products are described as food for honey bee pollinators, consisting of high grade refined white sugar with additives unique and necessary to the production of food for bees. You state that the food is fed as a substitution for the honey that has been harvested from the bee colonies for sale to the United States food industry and retailer food companies. There are two “Bee Foods” which RDN wishes to import.
Product One: Flavored Bee Food is said to consist of over 95 percent high grade cane or beet sugar, less than 1 percent potassium bitartrate or citric acid, and trace amounts of lemon grass, spearmint oil, chlorine and high stress pack vitamin formulation. Product Two: Non-flavored Bee Food is said to consist of over 95 percent high grade cane or beet sugar, less than 1 percent potassium bitartrate or citric acid and trace amounts of chlorine and high stress pack vitamin formulation.
Both the Flavored Bee Food and Non-flavored Bee Food will be produced in Guatemala from ingredients of United States and/or Guatemalan origin.
According to Customs Laboratory Report no. NY20090809, dated August 17, 2009, "the sample (Flavored Bee Food), crystalline off-white powder having strong spearmint aroma, is packed in a plastic bottle, marked 1. The sample is flavored and contains 99.9 percent sucrose on dry basis and less than 0.1 percent citric acid. The sample, (Non-flavored Bee Food), white crystalline powder having strong aroma, is packed in a plastic bottle, marked 2. The sample contains 99.9 percent sucrose on dry basis and less than 0.1 percent citric acid.”
We note your suggestion that these products may be classifiable in heading 2309, HTSUS, which provides for certain preparations of a kind used in animal feeding. However, since the analysis of the submitted samples by our laboratory does not support such a conclusion, we find that the goods are classifiable elsewhere.
The applicable subheading for the Flavored Bee Food will be 1701.91.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose, in solid form...containing added flavoring matter whether or not containing added coloring... articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The general rate of duty will be 33.9 cents per kilogram plus 5.1 percent ad valorem.
The applicable subheading for the Non-flavored Bee Food will be 1701.99.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: Other: Other… Other. The general 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 1701.99.5090, HTS. The duty rate will be 35.74 cents per kilogram.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the 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 Frank Troise (chapter 17) at (646) 733-3031 and National Import Specialist Nathan Rosenstein (chapter 23) at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division