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NY C80194

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October 16, 1997

CLA-2-17:RR:NC:SP:232 C80194

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.11.1000; 1701.11.5000; 1701.99.1000; 1701.99.5000

Mr. Marius Sonnen
Sonnen & Co., Inc.
134 West 32 Street
Suite 605
New York, New York 10001

RE: The tariff classification of sugars from Brazil, Germany and Guyana.

Dear Mr. Sonnen:

In your letter dated September 23, 1997 you requested a tariff classification ruling.

Samples and information were submitted with your initial request dated August 19, 1997. Item #4 is described as a Castor sugar with a minimum polarity of 99.7 degrees, which is produced in Germany from sugar beets. Items #5 and #10 are Castor sugars with a minimum polarity of 99.8 degrees, which are produced in Brazil from sugar cane. Item #8 is a "Glazed refined" sugar with a minimum polarity of 99.7 degrees, which is produced in Brazil from sugar cane. Item #14 is a Demerara sugar with a minimum polarity of 98 degrees, which is produced in Brazil from sugar cane. Item #21 is a Demerara sugar with a minimum polarity of 96 degrees, which is produced in Guyana from sugar cane. The above sugars will be imported in packages which vary in size from 2.5-3.5 gram elongated packets to 1000 kilogram bags or bulk containers.

The applicable subheading for the Demerara sugars, Items #14 and #21, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions will be 1701.11.1000, 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: cane sugar. 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. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.11.5000, HTS. The rate of duty will be 36.86 cents per kilogram. In addition, products classified under subheading 1701.11.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.06, HTS.

The applicable subheading for the Castor and "Glazed refined" sugars, Items #4, #5, #8 and #10, 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 38.9 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 which are classifiable under subheading 1701.99.1000, HTS, which are products of Guyana are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1701.11.10 - Cane sugar, raw, in solid form, w/o added flavoring or coloring, subject to add. US 5 to Ch.17
• Tariff No.: 1701.11.50 - Cane sugar, raw solid form, w/o 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.: 9904.17.01 - Sugars, syrups and molasses, in 1701.11.50, entered in value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.06 - Sugars, syrups and molasses, in 1701.11.50, entered in value safeguard period, $0.25/kg or more
• 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