The tariff classification of caramelized sugars from Germany.
Issued December 15, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 805200 (December 15, 1994)
Tariff classification
HTS codes: 1702.90.5080
Headings: 1702
Product description
Information was submitted with your initial request dated November 11, 1994. The subject merchandise consists of item #429004 (code 70/20), item #429005 (code 77/100), item #429008 (code 75/300) and item #429007 (code 75/700). These products are described as caramelized sugars produced from sugar beets. The merchandise will be imported in both syrup and powdered form.
CBP rationale
The applicable subheading for the caramelized sugars will be 1702.90.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugars.
Full text
NY 805200 December 15, 1994 CLA-2-17:S:N:N7:232 805200 CATEGORY: Classification TARIFF NO.: 1702.90.5080 Mr. John E. Brady Western Overseas Corporation 343 South Glasgow Avenue Inglewood, CA 90301-210743 RE: The tariff classification of caramelized sugars from Germany. Dear Mr. Brady: In your letter dated December 5, 1994, on behalf of The Impex Group, Inc., you requested a tariff classification ruling. Samples were submitted with your request. Information was submitted with your initial request dated November 11, 1994. The subject merchandise consists of item #429004 (code 70/20), item #429005 (code 77/100), item #429008 (code 75/300) and item #429007 (code 75/700). These products are described as caramelized sugars produced from sugar beets. The merchandise will be imported in both syrup and powdered form. The applicable subheading for the caramelized sugars will be 1702.90.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugars...caramel: other...other ...other. The rate of duty will be 6 percent ad valorem. 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
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