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NY 851541

MAY 03 1990

CLA-2-17:S:N:N1:232-851541

CATEGORY: CLASSIFICATION

TARIFF NO.: 1302.32.0020; 1701.99.0000

Mr. Deepak Chopra
Tishcon Corp.
29 New York Avenue
Westbury, NY 11590

RE: The tariff classification of compressible sugar and natural fiber supplement guar gum capsules from India.

Dear Mr. Chopra:

In your letter dated April 12, 1990 you requested a tariff classification ruling.

Samples were included with your request. The first product is compressible sugar, which contains between 95 and 98 percent sucrose, with small amounts of either starch, malto-dextrin, invert sugar, or a lubricant. It will be used in the manufacture of vitamin tablets.

The second product is described as a natural food supplement, which is in capsule form and is stated to contain 500 milligrams of guar gum.

The applicable subheading for the compressible sugar will be 1701.99.0000, 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 duty rate will be 1.4606 cents per kilogram less 0.020668 cent per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854 cent per kilogram.

Sugar 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.

Sugar classifiable under subheading 1701.99.0000, 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:

Foreign Agriculture Service
United States Department of Agriculture
Sugar Program
Washington, D.C. 20250

The applicable subheading for the natural fiber supplement capsules will be 1302.32.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for mucilages and thickeners, whether or not modified, derived from vegetable products: guar gum. The rate of duty will be free.

Articles classifiable under subheading 1701.99.0000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

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