NY 890895 - The tariff classification of "La Panela" from Ecuador. - United States International Trade Commision Rulings

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NY 890895

October 15, 1993

CLA-2-17:S:N:N7:232-890895

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.11.0125; 1701.11.0325

Mr. Adolfo R. Rueda
Ecua Enterprises Inc.
222 Mamaroneck Avenue
White Plains, New York 10605-1316

RE: The tariff classification of "La Panela" from Ecuador.

Dear Mr. Rueda:

In your letter dated October 5, 1993 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is a solid block of brown sugar which is called "La Panela". The product is produced from the juice of the sugar cane.

The applicable subheading for the "La Panela", 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 "La Panela" 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 "La Panela, 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 Ecuador are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the supplemental agricultural fee of 2.2 cents per kilogram would still be applicable.

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

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