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NY C84023




March 3, 1998

CLA-2-17:RR:NC:SP:232 C84023

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.11.1000; 1701.11.5000

Ms. Patricia Pietzak
The Gilway Company, Ltd.
17 Arcadian Avenue
Paramus, NJ 07652-1203

RE: The tariff classification of Sugar from Mauritius.

Dear Ms. Pietzak:

In your letter dated January 27, 1998, you requested a tariff classification ruling.

You submitted descriptions and samples of five Billington's sugar products with your request. All will be imported in 500 gram packages for retail sale, and all are said to be produced from sugar cane with no additives or colorings. The first item in question is "Natural Demerara Sugar", washed raw sugar which has been purified, cooked and crystallized. You indicate that this sugar has a polarity of 98.72 percent and is intended for use as a coffee sweetener. The next type of sugar is "Natural Molasses Cane Sugar", with a stated polarity of 88.932 and intended for use in baking. The third item is "Natural Golden Caster Sugar", fine-grained golden sugar crystals meant for everyday use, with a stated polarity of 99.642. The fourth type of sugar is "Natural Soft Brown Cane Sugar", a brown sugar for baking and sauces which is said to have a polarity of 95.645. The last item is "Natural Organic Cane Sugar", large crunchy crystals for everyday use, said to be produced by merely pressing, cleaning and crystallizing the sugar cane juice, with a resulting polarity of 98.72 percent.

The applicable subheading for the "Natural Demerara Sugar", the "Natural Molasses Cane Sugar", the "Natural Soft Brown Cane Sugar", and the "Natural Organic Cane Sugar", 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 35.85 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.

Inquiries on Certificates of Quota Eligibility, sugar quota requirements and/or applications to be considered as a specialty sugar should be made directly to:

United States Department of Agriculture
Foreign Agricultural Service
Import Policies & Programs Division
14th Street & Independence Ave.
Washington, D.C. 20250-1000
Tel# 202-690-1632

Articles classifiable under subheadings 1701.11.1000, HTS, which are products of Mauritius are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the "Natural Golden Caster Sugar". Your request for a classification ruling should include how the sugar cane is processed to produce this item. You call this type of sugar "natural unrefined", and claim that it replaces white sugar naturally, yet you state that it has a polarity of 99.642. How do the golden, natural color and the high polarity coexist? We are retaining the related sample until such time as you supply this information. 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,

Robert B. Swierupski

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