NY 0871896 - The tariff classification of a candy pellets mix from Mexico. - United States International Trade Commision Rulings

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NY 871896
March 3, 1992

CLA-2-17:S:N:N1:232-871896

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.99.0125; 1701.99.0225

Mr. Sergio H. Velasquez
Olympia International
205 Flecha Lane
Laredo, Texas 78041

RE: The tariff classification of a candy pellets mix from Mexico.

Dear Mr. Velasquez:

In your letter dated February 17, 1992, on behalf of Usher Candy Co., you requested a tariff classification ruling.

A sample was submitted with your original request dated November 12, 1991. The sample was examined and disposed of. The product has the appearance of white granulated sugar. The subject merchandise is stated to contain 80 percent sugar, 10 percent corn syrup, 7 percent gelatin and 3 percent stearic acid. It is stated that the sugar and the glucose are the primary ingredients for the preparation of candied products. The gelatine is added as an agglutinant and the stearic acid as a lubricate. The merchandise is used to make boiled candy, compressed candy and various other types of confectionery items. It will be imported in 50 pound sacks.
The applicable subheading for the candy pellets mix will be 1701.99, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other. For the mix 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 1701.99.0125, 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 mix, not to be further refined or improved in quality, the applicable subheading will be 1701.99.0225, 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 1701.99.0125 and 1701.99.0225, 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, HTS.

Articles classifiable under subheading 1701.99.0125, HTS, which are products of Mexico 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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