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NY K89600




October 20, 2004

CLA-2-17:RR:NC:SP:232 K89600

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.4800; 1701.91.5400; 1701.91.5800

Mr. Fabio Silveira
Fuchs Agro Brasil Ltda
Divisa Assessoria
Attn: Mr. Hebert
R. dos Timbiras, 1940/814
Belo Horizonte – MG
Brazil, 30140-061

RE: The tariff classification of Cinnamon Sugar from Brazil

Dear Mr. Silveira:

In your letter dated September 21, 2004, you requested a tariff classification ruling.

You submitted descriptive information with your request. The subject merchandise is described as a blend of approximately 90 percent cane sugar and 10 percent cinnamon. It will be imported in 880-pound bags. Some of the sugar will be repackaged and be sold to retail customers or for foodservice use, and some is destined for use in the industry as an ingredient in other products.

The applicable tariff provision for the cinnamon sugar mixture that is used as an ingredient and repackaged for foodservice use will be 1701.91.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Containing added flavoring matter whether or not containing added coloring: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other. The rate of duty will be 33.9 cents per kilogram plus 5.1 percent ad valorem.

The applicable subheading for the cinnamon sugar that will be repackaged for retail customers, if described in additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, will be 1701.91.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Containing added flavoring or coloring matter: Containing added flavoring matter whether or not containing added coloring: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If not described in additional U.S. note 3 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.5800, HTS. The duty rate will be 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified under subheading 1701.91.5800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.49 to 9904.17.56, HTS.

Articles classifiable under subheading 1701.91.5400, HTS, which are products of Brazil, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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" and then search for the term "T-GSP".

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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