The tariff classification of Sugar from Colombia

NY H84997 August 23, 2001 CLA-2-17:RR:NC:SP:232 H84997 CATEGORY: Classification TARIFF NO.: 1701.11.1000; 1701.11.5000 Mr. Eric A. Guillermety Pérez PO Box 9021606 San Juan, PR 00902-1606 RE: The tariff classification of Sugar from Colombia Dear Mr. Guillermety Pérez: In your letter dated August 1, 2001, on behalf of Thomas Díaz, Inc., of Toa Baja, Puerto Rico, you requested a tariff classification ruling. You submitted descriptive literature and a sample with your request. The merchandise in question is stated to be unrefined cane sugar, light brown in color, with a stated polarity of 97.5 degrees and without any additives. It will be imported in polyethylene bags of less than 5 pounds each for retail sale. The applicable subheading for the sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions will be 1701.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Raw sugar not containing added flavoring or coloring matter: Cane sugar. The rate of duty will be 1.4606 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 0.943854 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 1701.11.5000, HTS. The rate of duty will be 33.87 cents per kilogram. In addition, products classified under subheading 1701.11.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.06, HTS.  Articles classifiable under subheading 1701.11.1000, HTS, which are products of Colombia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". 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