NY 882604 - The tariff classification of three types of sugar products from Hong Kong. - United States International Trade Commision Rulings

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NY 882604

February 18, 1993

CLA-2-17:S:N:N7:232-882604

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.11.0125; 1701.11.0325; 1701.99.0130; 1701.99.0230

Mr. John Mindur
Wall Street Plaza
88 Pine Street
New York, NY 10005

RE: The tariff classification of three types of sugar products from Hong Kong.

Dear Mr. Mindur:

In your letter dated February 9, 1993, you requested a tariff classification ruling.

Your query concerns the classification of three types of Taikoo brand sugar products in retail packages as follows:

A) Slab sugar in a one-pound plastic bag, having a polarity range of 91.5 - 92.5 degrees.
B) Golden sugar crystals in a one-pound cardboard box, having a polarity range of 99.1 - 99.6 degrees. C) Sugar in the raw in a one-pound cardboard box, having a polarity range of 99.1 - 99.5 degrees.

Samples of all three products were forwarded with your request. The samples were opened, examined and disposed of.

The applicable subheading for the golden sugar crystals and the sugar in the raw, having a polarity of less than 99.5 degrees, will be 1701.11, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: raw sugar not containing added flavoring or coloring matter: cane sugar. For the golden sugar crystals and the sugar in the raw described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, and not to be further refined or improved in quality, the applicable subheading will be 1701.11.0125, 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 golden sugar crystals and sugar in the raw, not to be further refined or improved in quality, the applicable subheading will be 1701.11.0325, HTS. The rate of duty 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 1701.110125 and 1701.11.0325, 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.

The applicable subheading for the golden sugar crystals and the sugar in the raw, having a polarity of 99.5 degrees or higher, 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 golden sugar crystals and the sugar in the raw described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to the provisions, not to be further refined or improved in quality, and put up for retail sale, the applicable subheading will be 1701.99.0130, 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 golden sugar crystals and sugar in the raw, not to be further refined or improved in quality, put up for retail sale, the applicable subheading will be 1701.99.0230, 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 1701.99.0130 and 1701.99.0230, 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.

Your inquiry does not provide enough information for us to give a classification ruling on the slab sugar. Your request for a classification ruling should include information on exactly how the item is produced, and if not consisting of 100 percent sugar cane, then show the percentage by weight of all ingredients.

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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