B89786 B8 Ruling Active

The tariff classification of Sugar from the Dominican Republic, Panama, Haiti, Nicaragua, Jamaica, Honduras, Guatemala, and/or El Salvador.

Issued September 24, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1701.99.1000, 1701.99.5000

Headings: 1701

Product description

The merchandise in question is said to be refined sugar with a minimum polarity of 99.5 degrees. It will be imported in 50 kg bags and/or one metric ton supersacks.

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: Other.

Full text

NY B89786 September 24, 1997 CLA-2-17:RR:NC:SP:232 B89786 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. George Daleiden Indiana Sugars, Inc. PO Box M799 911 Virginia Street Gary, IN 46401 RE: The tariff classification of Sugar from the Dominican Republic, Panama, Haiti, Nicaragua, Jamaica, Honduras, Guatemala, and/or El Salvador. Dear Mr. Daleiden: In your letter dated September 9, 1997, you requested a tariff classification ruling. The merchandise in question is said to be refined sugar with a minimum polarity of 99.5 degrees. It will be imported in 50 kg bags and/or one metric ton supersacks. 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: 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 38.9 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. Articles classifiable under subheading 1701.99.1000, HTS, which are products of the Dominican Republic, Panama, Haiti, Nicaragua, Jamaica, Honduras, Guatemala, and/or El Salvador are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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