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NY A82800

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April 22, 1996

CLA-2-17:RR:NC:FC:232 A82800

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.99.1000; 1701.99.5000

Mr. Luis Morales
G.P.O. Box 4068
San Juan, Puerto Rico 00936

RE: The tariff classification of refined sugar from Guatemala.

Dear Mr. Morales:

In your letter dated April 11, 1996, on behalf of Kraft Foods Manufacturing Corporation, you requested a tariff classification ruling.

The subject merchandise is described as refined sugar packaged in 100 pound bags. The submitted information indicates that the sugar has a minimum polarity of 99.5 degrees.

The applicable subheading for the refined sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other. The rate of duty will be 3.6606 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 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.99.5000, HTS. The duty rate will be 39.95 cents per kilogram. In addition, products classified under subheading 1701.99.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.

Articles classifiable under subheading 1701.99.1000, HTS, which are products of Guatemala are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.

Sincerely,

Roger J. Silvestri
Director,

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See also:

• Tariff No.: 1701.99.10 - Cane/beet sugar & pure sucrose, refined, solid, w/o added coloring or flavoring, subject to add. US 5 to Ch.17
• Tariff No.: 1701.99.50 - Cane/beet sugar & pure sucrose, refined, solid, w/o added coloring or flavoring, not subject to gen. note 15 or add. US 5 to Ch.17
• Tariff No.: 9904.17.08 - Sugars, syrups and molasses, in 1701.12.50, 1701.91.30, 1701.99.50, etc, entered in value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.15 - Sugars, syrups and molasses, in 1701.12.50, 1701.91.30, 1701.99.50, etc, entered in value safeguard period, $0.35/kg or more