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NY D83053

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October 20, 1998

CLA-2-17:RR:NC:SP:232 D83053

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.99.1000; 1701.99.5000

Ms. Annamaria Link
Niche Importers
60 East Hanover Avenue, Suite B4
Morris Plains, NJ 07950-2457

RE: The tariff classification of a sugar product from Germany.

Dear Ms. Link:

In your letter dated September 24, 1998 you requested a tariff classification ruling.

A sample and information were included with your request. Information was submitted with your initial request dated July 14, 1998. The subject merchandise is described as a "sugar hat", which is made from 100 percent refined sucrose. The sugar is compressed into a 250 gram cone shape approximately 6 inches high by 2 3/4 inches wide at the base. The product is wrapped in clear cellophane and packed six to a cardboard box. The subject merchandise is used as an ingredient in an alcoholic punch called "Feuerzangenbolle". For purposes of this ruling, it is assumed that the sugar has a polarity of at least 99.5 degrees.

The applicable subheading for the "sugar hat", 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 37.84 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 1701.99.1000 and 1701.99.5000, HTS, is subject to import quotas. Inquiries on sugar quota requirements should be made directly to:

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

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.: 1701.99.10 - 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