K86502 K8 Ruling Active

The tariff classification of sweeteners from Colombia.

Issued June 7, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9500, 2106.90.9700

Headings: 2106

Product description

Your February letter was received by this office on May 26, 2004. Descriptive and pictorial literature were submitted with your correspondence. Incauca Light is described as a low-calorie, refined sugar mixture and Morena light is described as a low-calorie, brown sugar mixture. Both contain 99.5 percent sacarose (cane or beet sugar) and 0.5 percent aspartame. The sweeteners are retail packed in packets containing 2.5 grams, 100 packets to a box, and in bags containing 850 grams, net weight.

CBP rationale

The applicable subheading for the Incauca Light and Morena Light, 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 K86502 June 7, 2004 CLA-2-21:RR:NC:2:228 K86502 CATEGORY: Classification TARIFF NO.: 2106.90.9500, 2106.90.9700 Mr. Gustavo Belgrano Quest Logistics Inc. 6955 NW 52 street #209 Miami, FL 33166 RE: The tariff classification of sweeteners from Colombia. Dear Mr. Belgrano: In your letters dated September 1, 2002, December 10, 2003, and February 24, 2004, on behalf of Incauca Alimentos y Refrescos S.A. - ALIRESA you requested a tariff classification ruling. Your February letter was received by this office on May 26, 2004. Descriptive and pictorial literature were submitted with your correspondence. Incauca Light is described as a low-calorie, refined sugar mixture and Morena light is described as a low-calorie, brown sugar mixture. Both contain 99.5 percent sacarose (cane or beet sugar) and 0.5 percent aspartame. The sweeteners are retail packed in packets containing 2.5 grams, 100 packets to a box, and in bags containing 850 grams, net weight. The applicable subheading for the Incauca Light and Morena Light, 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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