The tariff classification of Sugar from Belgium.
Issued March 19, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1701.99.1000, 1701.99.5000
Headings: 1701
Product description
In your correspondence you refer to request number 805545 dated December 22, 1994, which at that time was denied pending further information. The merchandise in question is a pearlized sugar product which is cold-molded into varying grain sizes and attains a polished look through abrasion in its manufacture. These sugar pellets are to be used in producing confectionery. The sugar polarity of this product is said to be greater than 99.7 percent. It will be imported in 10, 15, or 50 kilogram paper bags.
CBP rationale
The applicable subheading for the sugar pellets, 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: Other.
Full text
NY A81032 March 19, 1996 CLA-2-17:RR:NC:FC:232 A81032 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Daniel J. Winter Front Range Confections 4305 Kincaid Court Colorado Springs, Colorado 80906 RE: The tariff classification of Sugar from Belgium. Dear Mr. Winter: In your letter dated February 24, 1996 you requested a tariff classification ruling. In your correspondence you refer to request number 805545 dated December 22, 1994, which at that time was denied pending further information. The merchandise in question is a pearlized sugar product which is cold-molded into varying grain sizes and attains a polished look through abrasion in its manufacture. These sugar pellets are to be used in producing confectionery. The sugar polarity of this product is said to be greater than 99.7 percent. It will be imported in 10, 15, or 50 kilogram paper bags. The applicable subheading for the sugar pellets, 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: 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 39.95 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. 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 C.F.R. 177). A copy of this 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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