NY 802595 - The tariff classification of sugar from Germany. - United States International Trade Commision Rulings

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NY 802595

September 4, 1994

CLA-2-17:S:N:N7:232 802595

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.99.0130; 1701.99.0230

Mr. F. James McGilloway
The Gilway Company Ltd.
17 Arcadian Avenue
Paramus, NJ 07652-1203

RE: The tariff classification of sugar from Germany.

Dear Mr. McGilloway:

In your letter dated September 22, 1994 you requested a tariff classification ruling.

Samples and information were submitted in a letter dated August 17, 1994 from Joseph C. Murray & Co., Inc. The subject merchandise is described as Glucks Wurfel Sugar which is stated to have a polarity of 99.9 degrees. The product consists of sugar lumps in the shape of hearts, diamonds and clovers, packaged for retail sale in a cardboard box having a net weight of 500 grams.

The applicable subheading for the Glucks Wurfel 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 Glucks Wurfel 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 Glucks Wurfel 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.

Sugar classifiable under subheadings 1701.99.0130 and 1701.99.0230, HTS, is subject to import quotas allocated on a country by country basis, determined on the origin of the raw sugar. Inquiries on sugar quota requirements should be made directly to:

United States Department of Agriculture
Foreign Agriculture Service
Sugar Program
Washington, D.C. 20250-1000

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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