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NY E86870

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September 24, 1999

CLA-2-17:RR:NC:SP:232 E86870

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.11.1000; 1701.11.5000; 1701.99.1000; 1701.99.5000

Mr. Robert L. Luzzo
Bruno Scheidt, Inc.
71 West 23rd Street
New York, NY 10010-4189

RE: The tariff classification of Cane Sugar Cubes from Mauritius

Dear Mr. Luzzo:

In your letter dated August 26, 1999, you requested a tariff classification ruling.

You submitted descriptive literature, photographs of product packaging, and samples of “Roland Rough Cut Sugar Cubes” in two varieties with your request. Both products will be imported in either 500 gram or 1 kilo packages for retail sale. They are said to be produced from pure cane sugar, with no additives or colorings. The first item in question, which is described as Demerara all natural cane sugar, is roughly cut tan cubes. You indicate that this product will be imported with a polarity of between 99.23 degrees and 99.392 degrees. The second item, which is described as white natural cane sugar, is rough white cubes with a stated minimum polarity of 99.7 degrees..

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

The applicable subheading for the Demerara sugar cubes, 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 34.87 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 white sugar cubes, 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: 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 36.79 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 classifiable under subheading 1701.99.1000, HTS, which are products of Mauritius may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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 212-637-7059.

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