C84063 C8 Ruling Active

The tariff classification of a sugar/gelatin blend from Canada.

Issued February 27, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1701.99.1000, 1701.99.5000

Headings: 1701

Product description

The subject merchandise is stated to contain 98 percent sugar and 2 percent gelatin. The product will be imported in 2,000 pound bulk bags and in 100 pound paper bags. After importation, the sugar/gelatin blend will be further manufactured, and ingredients, including starch, corn syrup and additional gelatin, will be added. This merchandise will be used in the production of confectionery products, such as fruit paste-type snacks.

CBP rationale

The applicable subheading for the 98 percent sugar and 2 percent gelatin 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.

Full text

NY C84063 February 27, 1998 CLA-2-17:RR:NC:SP:232 C84063 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. Clark D. Bien Total Foods Corporation 6018 West Maple Road, Suite 888 West Bloomfield, MI 48322 RE: The tariff classification of a sugar/gelatin blend from Canada. Dear Mr. Bien: In your letter dated January 28, 1998 you requested a tariff classification ruling. The subject merchandise is stated to contain 98 percent sugar and 2 percent gelatin. The product will be imported in 2,000 pound bulk bags and in 100 pound paper bags. After importation, the sugar/gelatin blend will be further manufactured, and ingredients, including starch, corn syrup and additional gelatin, will be added. This merchandise will be used in the production of confectionery products, such as fruit paste-type snacks. The applicable subheading for the 98 percent sugar and 2 percent gelatin 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 37.84 cents per kilogram. This ruling is being issued under the provisions of Part 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, Robert B. Swierupski Director, National Commodity Specialist Division

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