CLA-2-17:OT:RR:NC:232
Ms. JoAnn Allender
Livingston International
670 Young Street
Tonawanda, NY 14150
RE: The tariff classification of “Brownulated Brown Sugar”
Dear Ms. Allender:
In your letter dated November 18, 2010, on behalf of your client, Nealanders International of Mississauga, Ontario, you requested a tariff classification ruling. An ingredients breakdown and sample were submitted with your request. The sample was submitted to the Customs laboratory for analysis. The product, “Brownulated Brown Sugar” is described as low moisture granulated brown sugar packed in 300 gram plastic pouches. The product will be sold to the food service industry in the United States and will be used as a topping on foods such as oatmeal. According to the information provided, the sucrose content by weight is between 92.0 and 96.0 (polarity) and there are no added colorings or flavorings.
According to Customs Laboratory Report no. NY20101763, dated December 16, 2010, "the sample, a brown granulated powder packaged in a plastic bag contains 95.2 percent of sucrose on an ‘as is’ basis. It does not contain any added flavor or color.”
The applicable subheading for the “Brownulated Brown Sugar” will be 1701.11.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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, HTSUS.
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 at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division