The tariff classification of Demerara Sugar Cubes and Amber Sugar Crystals from Belgium.
Issued October 11, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1701.12.5000, 1701.12.1000, 1701.11.5000, 1701.11.1000
Headings: 1701
Product description
The Demerara Sugar Cubes are produced from sugar cane and have a polarity of 98.5 degrees. You indicated in a telephone conversation with this office that the Amber Sugar Crystals are produced from sugar beets and have a polarity of 98.5 degrees. Both products will be imported packaged for retail sale for use as sweeteners.
CBP rationale
The applicable subheading for the Demerara Sugar Cubes, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions will be 1701.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: raw sugar not containing added flavoring or coloring matter: cane sugar. the applicable subheading will be 1701.11.5000, HTS. The rate of duty will be 38.85 cents per kilogram. In addition, products classified under subheading 1701.11.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.06, HTS. The applicable subheading for the Amber Sugar Crystals, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions will be 1701.12.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: raw sugar not containing added flavoring or coloring matter: beet sugar.
Full text
NY 815435 October 11, 1995 CLA-2-17:R:N2:232 815435 CATEGORY: Classification TARIFF NO.: 1701.11.1000; 1701.11.5000; 1701.12.1000; 1701.12.5000 Ms. Patricia A. Pietzak The Gilway Company Ltd. 17 Arcadian Avenue Paramus, NJ 07652-1203 RE: The tariff classification of Demerara Sugar Cubes and Amber Sugar Crystals from Belgium. Dear Ms. Pietzak: In your letter dated September 27, 1995 you requested a tariff classification ruling. Samples were submitted with your request. The Demerara Sugar Cubes are produced from sugar cane and have a polarity of 98.5 degrees. You indicated in a telephone conversation with this office that the Amber Sugar Crystals are produced from sugar beets and have a polarity of 98.5 degrees. Both products will be imported packaged for retail sale for use as sweeteners. The applicable subheading for the Demerara Sugar Cubes, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions will be 1701.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: raw sugar not containing added flavoring or coloring matter: cane sugar. 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. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.11.5000, HTS. The rate of duty will be 38.85 cents per kilogram. In addition, products classified under subheading 1701.11.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.06, HTS. The applicable subheading for the Amber Sugar Crystals, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions will be 1701.12.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: raw sugar not containing added flavoring or coloring matter: beet sugar. 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 1701.12.5000, HTS. The rate of duty will be 41 cents per kilogram. In addition, products classified under subheading 1701.12.5000, 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 subheadings 1701.11.1000 and 1701.12.1000, 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 Section 177 of the Customs Regulations (19 C.F.R. 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
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