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H83277 H8 Ruling Active

The tariff classification of fine icing sugar from Great Britain

Issued July 23, 2001 by U.S. Customs and Border Protection.

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H8 H83277 (July 23, 2001)

Tariff classification

HTS codes: 1701.99.1000, 1701.99.5000

Headings: 1701

Product description

Additional information was submitted in your letter dated July 17, 2001. The subject merchandise is described as a fine icing sugar produced from sugar cane, which will be used in the manufacture of pharmaceuticals. For the purposes of this ruling, the imported sugar is understood to have a minimum polarity of 99.5 degrees. You indicate that the merchandise will be produced in Great Britain from raw cane sugar which may originate from one or more of the following countries: Mauritius, Swaziland, Tanzania, Zimbabwe, Barbados, Belize, Guyana, Jamaica, St. Kitts, Trinidad, Fuji, Zambia and Kenya.

CBP rationale

The applicable subheading for the fine icing 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 H83277 July 23, 2001 CLA-2-17:RR:NC:SP:232 H83277 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. Jack D. Mlawski Galvin & Mlawski 440 Park Avenue South-9th Floor New York, New York 10016-8067 RE: The tariff classification of fine icing sugar from Great Britain Dear Mr. Mlawski: In your letter dated July 5, 2001, on behalf of Merck & Co., Inc., you requested a tariff classification ruling. Additional information was submitted in your letter dated July 17, 2001. The subject merchandise is described as a fine icing sugar produced from sugar cane, which will be used in the manufacture of pharmaceuticals. For the purposes of this ruling, the imported sugar is understood to have a minimum polarity of 99.5 degrees. You indicate that the merchandise will be produced in Great Britain from raw cane sugar which may originate from one or more of the following countries: Mauritius, Swaziland, Tanzania, Zimbabwe, Barbados, Belize, Guyana, Jamaica, St. Kitts, Trinidad, Fuji, Zambia and Kenya. The applicable subheading for the fine icing 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 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 35.74 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. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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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