The tariff classification of a sugar and flour blend from Canada.

NY 814756 September 20, 1995 CLA-2-17:R:N2:232 814756 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. Patrick E. Mines P. Mines Customs Services 28 Princess Street P.O. Box 1197 Fort Erie, Ontario L2A 5Y2 Canada RE: The tariff classification of a sugar and flour blend from Canada. Dear Mr. Mines: In your letter dated September 7, 1995, on behalf of R.W. Patten Distributors Ltd., you requested a tariff classification ruling. The subject merchandise is stated to contain 95 percent sugar and 5 percent flour. The product will be imported in one ton tote bags and repacked in the United States for retail sale to consumers. The merchandise will be used in baking. The applicable subheading for the sugar and flour blend, 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 general 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. Sugar classifiable under subheading 1701.99.1000, HTS, is subject to import quotas allocated on a country by country basis, determined on the origin of the raw sugar. Inquiries on sugar quota requirements should be made directly to: United States Department of Agriculture Foreign Agricultural Service Import Policies & Programs Div. 14th Street & Independence Ave. Washington, D.C. 20250-1000 Tel# 202-690-1632 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 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division