C89404 C8 Ruling Active

The tariff classification and status under the North American Free TradeAgreement (NAFTA), of sugar from Mexico; Article 509

Issued July 13, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1701.99.1000, 1701.99.5000

Headings: 1701

Product description

described as refined granulated cane sugar, which will have a purity of 99.9 percent. The refined sugar will be produced from Mexican raw sugar. The product will be imported into the United States in 50 pound bags for use as a beverage sweetener.

CBP rationale

The applicable subheading for the refined cane 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.

Full text

NY C89404 July 13, 1998 CLA-2-17:RR:NC:SP:232 C89404 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. Brooks Barrett TIBI Sales LLC 249 Beach Road Fairfield, CT 06430 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of sugar from Mexico; Article 509 Dear Mr. Barrett: In your letter dated June 10, 1998 you requested a ruling on the status of sugar from Mexico under the NAFTA. The subject merchandise is described as refined granulated cane sugar, which will have a purity of 99.9 percent. The refined sugar will be produced from Mexican raw sugar. The product will be imported into the United States in 50 pound bags for use as a beverage sweetener. The applicable subheading for the refined cane 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. 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 general duty rate will be 37.84 cents per kilogram. The refined sugar, being wholly obtained or produced entirely in the territory of Mexico, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty, when classified under subheading 1701.99.1000, HTS, and to a 32.713 cents per kilogram less 0.463 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 21.141 cents per kilogram rate of duty, when classified under subheading 1701.99.5000, HTS, under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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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