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NY K87881




September 29, 2004

CLA-2-17:RR:NC:SP:232 K87881

CATEGORY: CLASSIFICATION

TARIFF NO.: 1702.90.1000; 1702.90.2000

Mr. Lenny Feldman
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: The tariff classification of a sugar syrup from Columbia, Ecuador or Peru.

Dear Mr. Feldman:

In your letter dated July 16, 2004, on behalf of Molasses & Products Company Corporation (MPC) you requested a tariff classification ruling. Flow charts, showing processing in a raw sugar factory, were submitted with your request.

A sample labeled “CCCJ Sample #0407-01 Sugar Syrup” and information were submitted with your initial request dated June 11, 2004. The submitted sample was sent to the Customs laboratory for analysis.

The subject merchandise is produced from sugar cane that is harvested, washed, shredded and crushed to extract the raw sugar cane juice. The cane juice is then purified, filtered and evaporated. The evaporation process produces a syrup with approximately 70 percent dissolved solids. After evaporation, the cane syrup is mixed with a higher purity sugar syrup from the same sugar mill and from the same sugar cane in order to standardize the content of the sugar syrup. The product is then clarified and filtered. The final processes before shipping include pasteurization and the addition of an FDA -approved anti-microbial agent to preserve the merchandise. You state that no flavoring or coloring is added to the syrup. The syrup will be shipped in liquid bulk containers or via tank vessels. After importation into the United States, the syrup can be used for direct human consumption, after removal of the anti-microbial agent. The syrup may also be further processed by sugar refineries into raw, refined or brown sugars. You indicate that if the sugar syrup is refined, molasses by-products will be produced. Edible molasses will be used for human consumption, and blackstrap molasses will be used for animal feed or in fermentation applications.

The Customs laboratory has determined that the “CCCJ Sample #0407-01 Sugar Syrup” has a total sugar content of 65.5 percent, and a Brix of 68.9 percent. The product contains 4.93 percent soluble non-sugar solids in the total soluble solids.

The applicable subheading for the “CCCJ Sample #0407-01 Sugar Syrup”, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1702.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 percent by weight of fructose: Derived from sugar cane or sugar beets: Containing soluble non-sugar solids (excluding any foreign substances, including but not limited to molasses, that may have been added or developed in the product) equal to 6 percent or less by weight of the total soluble solids. The rate of duty will be on the total sugars at the rate of 3.6606 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 1702.90.2000, HTS. The rate of duty will be on the total sugars at the rate of 35.74 cents per kilogram. In addition, products classified under subheading 1702.90.2000, 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 1702.90.1000, HTS, which are products of Columbia, Ecuador, or Peru 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 our Web site at www.cbp.gov and 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 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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