The tariff classification of Beet Sugar from Slovakia, Cane Sugar from the Republic of South Africa, Cocoa Powder from Brazil.
Issued July 19, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1701.99.1000, 1701.99.5000, 1805.00.0000
Product description
The tariff classification of Beet Sugar from Slovakia, Cane Sugar from the Republic of South Africa, Cocoa Powder from Brazil.
CBP rationale
The applicable subheading for the beet sugar and the cane 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 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. The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter.
Full text
NY 812247 July 19, 1995 CLA-2-17:S:N:N7:232 812247 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000; 1805.00.0000 Mr. Richard Brown Yamato Customs Brokers U.S.A., Inc. 1180 McLester Street - Suite #1 Elizabeth, NJ 07201 RE: The tariff classification of Beet Sugar from Slovakia, Cane Sugar from the Republic of South Africa, Cocoa Powder from Brazil. Dear Mr. Brown: In your letter dated June 28, 1995, on behalf of One World Confections of Ojai, California, you requested a tariff classification ruling. You submitted descriptions of three products with your request. The first subject merchandise is described as granulated beet sugar from Slovakia which will be imported in bulk. The product will have a minimum sucrose content of 99.5 percent. The second product is described as granulated cane sugar from the Republic of South Africa which will be imported in bulk. This product will have a minimum sucrose content of 99.7 percent. The third item is described as organic cocoa powder from Brazil, to be imported in bulk and which is stated to contain no additives or colorings. The applicable subheading for the beet sugar and the cane 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. The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The duty rate will be 0.52 cents per kilogram. Articles classifiable under subheading 1701.99.1000, HTS, which are products of Slovakia or of the Republic of South Africa are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Articles classifiable under subheading 1805.00.0000, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Sugars classifiable under subheading 1701.99.1000, HTS, or subheading 1701.99.5000, HTS, and which are products of Slovakia or the Republic of South Africa, although subject to quota restrictions as indicated, are not subject to any dumping duties. 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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