NY 890507 - The tariff classification of sugar from France. - United States International Trade Commision Rulings

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NY 890507

September 23, 1993

CLA-2-17:S:N:N7:232-890507

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.11.0125; 1701.11.0325; 1701.99.0130; 1701.99.0230

Mr. Andrew Cohen
Joseph C. Murray & Co., Inc.
139 Fulton Street
New York, N.Y. 10038

RE: The tariff classification of sugar from France.

Dear Mr. Cohen:

In your letter dated September 10, 1993, on behalf of The Gilway Company, you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise consists of a white sugar with a minimum polarity of 99.7 percent and a brown sugar with a minimum polarity of 96.0 percent. You indicate that the raw sugar used to produce the sugars exported from France is produced in Swaziland. The white sugar is packaged in a cardboard box with a net content of one kilogram. The brown sugar will also be imported in a cardboard with a net content of 500 grams.

The applicable subheading for the brown sugar 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 brown sugar 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 brown sugar, 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.

The applicable subheading for the white sugar, 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 white 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: 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 white sugar, 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.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. The origin of the raw sugar is the country of origin for marking purposes. Therefore, Swaziland should be shown as the country of origin for both of the sugar products.

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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