The tariff classification of refined sugar from Korea
Issued December 1, 1999 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 described as a refined white sugar with a minimum polarity of 99.80 degrees. The product will be imported in a polypropylene bag with a net weight of 50 kilograms. For the purposes of this ruling, it is understood that the sugar is sucrose derived from sugar cane or sugar beet.
CBP rationale
The applicable subheading for the refined white 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 E89666 December 1, 1999 CLA-2-17:RR:NC:SP:232 E89666 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. Eng Teoh Raul J. Roch DBA JMR Cargo Express 1031 W. Manchester Blvd. #6 Inglewood, CA 90301 RE: The tariff classification of refined sugar from Korea Dear Mr. Teoh: In your letter dated October 13, 1999, on behalf of SM. Group Inc., you requested a tariff classification ruling. The subject merchandise is described as a refined white sugar with a minimum polarity of 99.80 degrees. The product will be imported in a polypropylene bag with a net weight of 50 kilograms. For the purposes of this ruling, it is understood that the sugar is sucrose derived from sugar cane or sugar beet. The applicable subheading for the refined white 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 duty rate will be 36.79 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 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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