C87876 C8 Ruling Active

The tariff classification of Castor Sugar from Brazil

Issued June 8, 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 Castor Sugar from Brazil

CBP rationale

The applicable subheading for the Castor 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 C87876 June 8, 1998 CLA-2-17:RR:NC:SP:232 C87876 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. Marius Sonnen Sonnen & Co., Inc. 134 West 32 Street Suite 605 New York, New York 10001 RE: The tariff classification of Castor Sugar from Brazil Dear Mr. Sonnen: In your letter dated May 13, 1998 you requested a tariff classification ruling. You submitted descriptive literature and a sample with your request. The product in question is described as a Castor sugar with a minimum polarity of 99.7 degrees, which is produced in Brazil from sugar cane. The sugar will be imported in packages which vary in size from 2.5-3.5 gram elongated packets to 1, 2, and/or 5 kilogram packs, to 50 or 1000 kilogram bags, to bulk containers. The applicable subheading for the Castor 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 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 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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