810327 81 Ruling Active

The tariff classification of beet sugar from Germany.

Issued May 12, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1701.99.1000, 1701.99.5000

Headings: 1701

Product description

described as organically grown white beet sugar, which will be imported in 50 kilo bags. The product will have a minimum sucrose content of 99.7 percent.

CBP rationale

The applicable subheading for the sugar, 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.

Full text

NY 810327 May 12, 1995 CLA-2-17:S:N:N7:232 810327 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. Stuart H. Doblin One World Confections 12991 Blue Heron Circle Ojai, CA 93023 RE: The tariff classification of beet sugar from Germany. Dear Mr. Doblin: In your letter dated April 27, 1995 you requested a tariff classification ruling. The subject merchandise is described as organically grown white beet sugar, which will be imported in 50 kilo bags. The product will have a minimum sucrose content of 99.7 percent. The applicable subheading for the sugar, 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. 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 41 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. 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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