J85110 J8 Ruling Active

The tariff classification of Sanding/Pearl Sugar from Canada

Issued June 17, 2003 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 Sanding/Pearl Sugar, which is produced from sugar beets. It is stated to have a minimum polarity of 99.95 degrees. The product will be packaged in 40 kilogram multi-walled paper bags. It will be used as an ingredient in the manufacture of food products.

CBP rationale

The applicable subheading for the Sanding/Pearl 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: Other.

Full text

NY J85110 June 17, 2003 CLA-2-17:RR:NC:SP:232 J85110 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, New York 10005 RE: The tariff classification of Sanding/Pearl Sugar from Canada Dear Mr. Mindur: In your letter dated May 28, 2003 you requested a tariff classification ruling. The subject merchandise is described as a Sanding/Pearl Sugar, which is produced from sugar beets. It is stated to have a minimum polarity of 99.95 degrees. The product will be packaged in 40 kilogram multi-walled paper bags. It will be used as an ingredient in the manufacture of food products. The applicable subheading for the Sanding/Pearl 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: 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 35.74 cents per kilogram. 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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