United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E89600 - NY E89689 > NY E89666

Previous Ruling Next Ruling
NY E89666





December 1, 1999

CLA-2-17:RR:NC:SP:232 E89666

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.99.1000; 1701.99.5000

Mr. Eng Teoh
Raul J. Roch DBA JMR Cargo Express
1031 W. Manchester Blvd. #6
Inglewood, CA 90301

RE: The tariff classification of refined sugar from Korea

Dear Mr. Teoh:

In your letter dated October 13, 1999, on behalf of SM. Group Inc., you requested a tariff classification ruling.

The subject merchandise is described as a refined white sugar with a minimum polarity of 99.80 degrees. The product will be imported in a polypropylene bag with a net weight of 50 kilograms. For the purposes of this ruling, it is understood that the sugar is sucrose derived from sugar cane or sugar beet.

The applicable subheading for the refined white sugar, 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 general 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.

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,

Previous Ruling Next Ruling

See also: