E80621 E8 Ruling Active

The tariff classification of sugar stick packets from Switzerland.

Issued April 27, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1701.99.1000, 1701.99.5000

Headings: 1701

Product description

Samples were included with your request. The subject merchandise is described as 100 percent beet sugar. It is packaged in colorfully decorated elongated paper packets. The product will be sold to food service establishments for use in beverages such as coffee. For purposes of this ruling, it is assumed that the sugar has a minimum polarity of 99.5 degrees.

CBP rationale

The applicable subheading for the sugar stick packets, 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 E80621 April 27, 1999 CLA-2-17:RR:NC:SP:232 E80621 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. Todd Masters Albert Uster Imports, Inc. 9211 Gaither Road Gaithersburg, MD 20877 RE: The tariff classification of sugar stick packets from Switzerland. Dear Mr. Masters: In your letter dated April 2, 1999 you requested a tariff classification ruling. Samples were included with your request. The subject merchandise is described as 100 percent beet sugar. It is packaged in colorfully decorated elongated paper packets. The product will be sold to food service establishments for use in beverages such as coffee. For purposes of this ruling, it is assumed that the sugar has a minimum polarity of 99.5 degrees. The applicable subheading for the sugar stick packets, 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 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 36.79 cents per kilogram. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. §1304 are set forth in Part 134, Customs Regulations (19 C.F.R. Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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