CLA-2-17:RR:NC:SP:232 B88511
Mr. Kenneth Silver
The BistroSugar Company
3045R Orange Street
Coconut Grove, FL 33133
RE: The tariff classification of Sugar from Germany.
Dear Mr. Silver:
In your letter dated August 9, 1997, you requested a tariff classification ruling.
You submitted samples and descriptive literature with your request. The subject merchandise is granulated refined sugar, in 4 3/4 inch by 1/2 inch packets of differing designs, weighing 5 grams each. It is assumed for the purposes of this ruling that the sugar is derived from cane or beets. The sugar is said to have a polarity of 99.9 and is intended for use in restaurants.
The applicable subheading for the sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Other. The 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 1701.99.5000, HTS. The duty rate will be 38.9 cents per kilogram. In addition, products classified under subheading 1701.99.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.
Sugar classifiable under subheading 1701.99.1000, HTS, is subject to import quotas allocated on a country by country basis, determined by the origin of the raw sugar, and certificate requirements. Inquiries on sugar quota requirements and/or application to be considered as a specialty sugar should be made directly to:
United States Department of Agriculture
Foreign Agricultural Service
Import Policies & Programs Division
14th Street & Independence Ave.
Washington, D.C. 20250-1000
Tel# 202-690-1632
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 John Maria at 212-466-5730.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division