CLA-2-17:OT:RR:NC:N2:232
Mr. Paul Ryberg
Ryberg and Smith, LLC
1701 Pennsylvania Avenue, NW
Washington, D.C. 20006
RE: The tariff classification of Golden Syrup from South Africa
Dear Mr. Ryberg:
In your letter dated May 4, 2023, you requested a tariff classification ruling on behalf of your client, Illovo Sugar (South Africa) (PTY) Ltd. (Durban, South Africa). A manufacturer's flowchart, ingredients breakdown, and certificate of analysis were included with your request.
The subject merchandise, Golden Syrup, is an invert sugar syrup that you describe as a concentrated clear viscous syrup with a light yellowish color. Golden Syrup is said to be pure refined cane sugar partially inverted to glucose and fructose and composed of 83.73 percent pure refined sugars, 15.66 percent water, 0.45 percent salt, 0.07 percent hydrochloric acid, 0.07 percent soda ash, and 0.02 percent antifoaming agent. Golden Syrup has a total sugar content of 88.4 percent and a Brix of 82. The product contains 1.37 percent soluble non-sugar solids in the total soluble solids, 34.5 percent sucrose, 27.4 glucose, and 26.5 percent fructose.
The product is manufactured via an inversion process resulting in sucrose (disaccharide) inverting to its monosaccharide group, which is glucose and fructose. Golden Syrup is claimed to be intended for sale to industry and the trade segment of the market. You state that no flavoring or coloring agents are used in the manufacture of Golden Syrup. The product will be imported to the United States in 25 kg plastic drums, 295 kg blue plastic drums, and 1250 kg flow bins.
The applicable subheading for the Invert Sugar Syrup, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1702.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other sugars...sugar syrups not containing added flavoring or coloring matter...other...derived from sugar cane or sugar beets: containing soluble non-sugar solids (excluding any foreign substances that may have been added or developed in the product) equal to 6 percent or less by weight of the total soluble solids.” The general rate of duty will be on the total sugars at the rate of 3.6606 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 1702.90.2000, HTSUS. The rate of duty will be on the total sugars at the rate of 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 at https://hts.usitc.gov/current
This merchandise is subject to the Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 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 and Border Protection 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 questions regarding the above, contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division