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NY F80432




December 17, 1999

CLA-2-17:RR:NC:SP:232 F80432

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.99.1000; 1701.99.5000

Mr. Heracilio R. Prieto
Flexitank, Inc.
PO Box 51928
Toa Baja, PR 00950-1928

RE: The tariff classification of Sugar from Guatemala.

Dear Mr. Prieto:

In your letter dated November 15, 1999, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is described as a refined, granular cane sugar, Reference # 17232SUG, which will have a minimum polarity of 99.5. It is intended for use in the manufacturing of soft drinks and other edible preparations.

The applicable subheading for the refined cane sugar, Reference # 17232SUG, 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 35.74 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 Guatemala 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".

Articles classifiable under subheading 1701.99.1000, HTS, which are products of Guatemala may also be entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the two other products mentioned. Your request for a classification ruling should include the polarity of the crude sugar. Also, there should be details of how both the crude sugar and the medium invert sugar syrup are produced. For the medium invert sugar syrup please supply a sample and a breakdown of the percentage of non-sugar soluble solids in the total soluble solids. When this information is available, you may wish to consider resubmission of your request. If you decide to do so, please mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section.

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 212-637-7059.

Sincerely,

Robert B. Swierupski

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