J87882 J8 Ruling Active

The tariff classification of a sweetener from Argentina.

Issued September 2, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9500, 2106.90.9700

Headings: 2106

Product description

An ingredients breakdown and illustrative literature was submitted with your letter. The product is Same brand sweetener composed of 97.25 percent sugar, 1.38 percent acesulfame K, and 1.38 percent aspartame. The sweetener is put up for retail sale in packets containing 0.8 grams, packed in boxes containing 50, 100, and 200 packets.

CBP rationale

The applicable subheading for the sweetener, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other… articles containing over 10 percent by dry weight of sugar described in additional U.

Full text

NY J87882 September 2, 2003 CLA-2-21:RR:NC:2:228 J87882 CATEGORY: Classification TARIFF NO.: 2106.90.9500, 2106.90.9700 Mr. Angel C. Escalera Nestor Reyes, Inc. P.O. Box 9023474 San Juan, PR 00902-3474 RE: The tariff classification of a sweetener from Argentina. Dear Mr. Escalera: In your letter dated August 4, 2003, on behalf of Merisant Puerto Rico, Inc., you requested a tariff classification ruling. An ingredients breakdown and illustrative literature was submitted with your letter. The product is Same brand sweetener composed of 97.25 percent sugar, 1.38 percent acesulfame K, and 1.38 percent aspartame. The sweetener is put up for retail sale in packets containing 0.8 grams, packed in boxes containing 50, 100, and 200 packets. The applicable subheading for the sweetener, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other… articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17…described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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