The tariff classification of Sugar produced in Canada from Australian, Guatemalan, and/or Brazilian Raw Cane Sugar
Issued May 19, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1701.99.1000, 1701.99.5000
Headings: 1701
Product description
You submitted descriptive literature with your request. The subject merchandise is described as sanding/pearl sugar, produced from raw Brazilian, Guatemalan, and/or Australian raw cane sugar. It will be imported in 40-kg bags, and is intended for use in the food or baking industry. The minimum polarity of this sugar is stated to be 99.95 degrees.
CBP rationale
The applicable subheading for the sugar if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 17, will be 1701.99.1000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Other: Described in additional U.
Full text
NY J84277 May 19, 2003 CLA-2-17:RR:NC:SP:232 J84277 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. John Mindur C. Czarnikow Sugar Inc. Wall Street Plaza 88 Pine Street New York, NY 10005 RE: The tariff classification of Sugar produced in Canada from Australian, Guatemalan, and/or Brazilian Raw Cane Sugar Dear Mr. Mindur: In your letter dated April 30, 2003, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is described as sanding/pearl sugar, produced from raw Brazilian, Guatemalan, and/or Australian raw cane sugar. It will be imported in 40-kg bags, and is intended for use in the food or baking industry. The minimum polarity of this sugar is stated to be 99.95 degrees. The applicable subheading for the sugar if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 17, will be 1701.99.1000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Other: Described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions. 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 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5000, HTS, which do not originate in Canada, Mexico, or Jordan, 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 (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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