United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 800717 - NY 800945 > NY 800934

Previous Ruling Next Ruling
NY 800934




August 12, 1994

CLA-2-17:S:N:N7:232 800934

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.11.0125; 1701.11.0325

Mr. Ernest Ferrante
Kuehne & Nagel, Inc.
10 Exchange Place-19th Floor
Jersey City, New Jersey 07302

RE: The tariff classification of Rapadura from Argentina.

Dear Mr. Ferrante:

In your letter dated August 2, 1994, on behalf of Mercantile Food Company, you requested a tariff classification ruling.

A sample and information were submitted with your initial request dated May 19, 1994. The subject merchandise is stated to contain 96 percent sugar, which includes 79 percent sucrose, 8 percent glucose and 9 percent fructose. The rapadura is produced from sugar cane juice which is filtered, boiled with lime to remove debris, and cooked in a pot until it crystallizes. Fine granules are produced by passing the sugar through a sieve. The rapadura is formed into large blocks and shredded as needed.

The applicable subheading for the rapadura, 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 rapadura 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 rapadura, 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 1701.11.0125 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.

Articles classifiable under subheading 1701.11.0125, HTS, which are products of Argentina 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

Previous Ruling Next Ruling