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NY A83925

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May 31, 1996

CLA-2-17:RR:NC:FC:232 A83925

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.12.1000; 1701.12.5000; 1701.99.1000; 1701.99.5000

Ms. Jill L. Billingslea
Skandia Foods, Inc.
615 Brook Drive
Arlington heights, IL 60005-4691

RE: The tariff classification of Pearl Sugar from Sweden.

Dear Ms. Billingslea:

In your letter dated May 21, 1996, you requested a tariff classification ruling.

You submitted descriptive literature and a sample with your request. The merchandise in question is "pearl sugar": hard, course, white, irregular crystals of sugar, measuring approximately one-eighth inch in length. It is imported in 350 gram (12.5 ounce net) boxes, and is intended for use in decorating bakery goods. The product is sold to Scandanavian specialty shops and/or bakeries. You state that the product is 100 percent pure beet sugar, but give no indication of its polarity.

The applicable subheading for the sugar, if the polarity of the sugar is under 99.5 percent, and if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.12.1000, 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: Beet sugar. 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 1701.12.5000, HTS. The duty rate will be 39.95 cents per kilogram. In addition, products classified under subheading 1701.12.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.

The applicable subheading for the sugar, if the polarity of the sugar is 99.5 percent or over, and 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: 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.

Sugar classifiable under subheadings 1701.12.1000 and 1701.99.1000, HTS, is subject to import quotas allocated on a country by country basis, determined on the origin of the raw sugar.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204

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

A copy of this 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

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See also:

• Tariff No.: 1701.12.10 - Beet sugar, raw, in solid form, w/o added flavoring or coloring, subject to add. US 5 to Ch.17
• Tariff No.: 1701.12.50 - Beet sugar, raw, in solid form, w/o added flavoring or coloring, nesoi, not subject to gen. note 15 or add. US 5 to Ch.17
• 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