NY 0869115 - The tariff classification of non pareil seeds and colored sugars from Brazil. - United States International Trade Commision Rulings

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NY 869115
DEC 11, 1991

CLA-2-17:S:N:N1:232-869115

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.2125; 1701.91.2225

Mr. Peter S. Hirsch
Paulaur Corp.
South Gold Industrial Park
2 Marlen Drive
Robbinsville, New Jersey 08691

RE: The tariff classification of non pareil seeds and colored sugars from Brazil.

Dear Mr. Hirsch:

In your letter dated November 21, 1991 you requested a tariff classification ruling.

You indicate that Paulaur Corp. is an American producer of non pareil seeds and colored sugars, and is seeking a classification ruling on competitive products produced in Brazil. Samples were included with your request. The samples were examined and disposed of. The non pareil seeds are stated to contain 50.7 percent starch, 44.8 percent sugar and 4.5 percent moisture. The submitted sample shows that they also contain coloring. The colored sugar is virtually 100 percent sucrose with food colors. These products are imported in 50 to 100 pound bags or in 300 pound drums.

The applicable subheading for non pareil seeds with coloring and the colored sugar will be 1701.91, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose in solid form: other...containing added coloring but not added flavoring matter. For the non pareil seeds with coloring and the colored sugar described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to the provisions, and not to be further refined or improved in quality, the applicable subheading will be 1701.91.2125, HTS. The rate of duty will be 1.4606 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 0.943854 cents per kilogram. For other non pareil seeds with coloring and colored sugar, not to be further refined or improved in quality, the applicable subheading will be 1701.91.2225, HTS. The duty rate will be 37.386 cents per kilogram less 0.529 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 24.161 cents per kilogram. In addition, merchandise which is classifiable under subheadings 1701.91.2125, HTS, and 1701.91.2225, HTS, 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.

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

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