The tariff classification of sugar/citric acid mixtures from Singapore.

NY 804980 December 19, 1994 CLA-2-17:S:N:N7:232 804980 CATEGORY: Classification TARIFF NO.: 1701.99.0135; 1701.99.0235 Mr. Christopher E. Pey Barnes, Richardson & Colburn 475 Park Avenue South New York, N.Y. 10016 RE: The tariff classification of sugar/citric acid mixtures from Singapore. Dear Mr. Pey: In your letter dated December 7, 1994, on behalf of Mitsui & Co. (U.S.A.), Inc., you requested a tariff classification ruling. Samples and information were included with your initial request dated November 2, 1994. Additional information was submitted in a letter dated November 9, 1994. Sample No. "2" is stated to contain 99.4 percent sucrose and 0.6 percent citric acid, Sample No. "4" contains 98.5 percent sucrose and 1.5 percent citric acid, Sample No. "7" contains 95.0 percent sucrose and 5.0 percent citric acid, Sample "B" contains 83 percent sucrose, 16.4 percent glucose and 0.6 percent citric acid, Sample "E" contains 83 percent sucrose, 15.O percent glucose and 2 percent citric acid, Sample "G" contains 83 percent sucrose, 12.0 percent glucose and 5 percent citric acid. The mixtures will be imported in 25 kilogram paper bags. After importation, the various sugar/citric acid mixtures will be used in making beverage products, for example, they will be mixed with powdered tea, lemon or apple flavoring and caramel to produce an instant ice tea. They will also be mixed with pectin, fruit solids and more citric acid to produce a base for making jam. The applicable subheading for the sugar/citric acid mixtures, will be 1701.99, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other. For the sugar/citric acid mixtures described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to the provisions, and not to be further refined or improved in quality, other, the applicable subheading will be 1701.99.0135, HTS. 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. For other sugar/citric acid mixtures, not to be further refined or improved in quality, other, the applicable subheading will be 1701.99.0235, HTS. The duty rate will be 37.386 cents per kilogram less 0.529 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 24.161 cents per kilogram. In addition, merchandise which is classifiable under subheadings 1701.99.0135 and 1701.99.0235, HTS, which is not subjected to additional refining or improvements in quality in the United States is subject to a supplemental agricultural fee of 2.2 cents per kilogram under item 9904.40.20, HTS. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport