C86944 C8 Ruling Active

The tariff classification of Sucrose-Lactose-Globuli from Canada.

Issued May 5, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1701.99.1000, 1701.99.5000

Headings: 1701

Product description

The tariff classification of Sucrose-Lactose-Globuli from Canada.

CBP rationale

The applicable subheading for the Sucrose-Lactose-Globuli, 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 C86944 May 5, 1998 CLA-2-17:RR:NC:SP:232 C86944 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. BS Dhillon Hemkund Remedies Inc. Suite #204-7028-120 St. Surrey, B.C. V3W 3M8 Canada RE: The tariff classification of Sucrose-Lactose-Globuli from Canada. Dear Mr. Dhillon: In your letter dated April 7, 1998 you requested a tariff classification ruling. Samples were included with your request. Information was submitted with your initial request dated March 11, 1998. The subject merchandise is in the form of small balls, and stated to contain approximately 80 percent sugar derived from sugar beets and 20 percent lactose. The product is described as blank sugar pellets, which are used as carriers for various medicines. This merchandise is produced in Germany and exported into the United States from Canada. The applicable subheading for the Sucrose-Lactose-Globuli, 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. 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. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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