N220320 N2 Ruling Active

The tariff classification of Refined Cane Sugar from Brazil

Issued July 5, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1701.99.1025, 1701.99.5025

Headings: 1701

Product description

The product is described as 100 percent white Refined Cane Sugar having a stated polarity of 99.70 percent. The sugar will be imported into the United States in 25 Kg. Kraft Paper sacks (with liners).

CBP rationale

The applicable subheading for Refined Cane Sugar will be 1701.99.1025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose, in solid form.

Full text

N220320 July 5, 2012 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1701.99.1025; 1701.99.5025 Mr. Robert White REJCAL International 9120 Double Diamond Parkway, Suite 4239 Reno, NV 89521 RE: The tariff classification of Refined Cane Sugar from Brazil Dear Mr. White: In your letter dated June 06, 2011, you requested a tariff classification ruling. The product is described as 100 percent white Refined Cane Sugar having a stated polarity of 99.70 percent. The sugar will be imported into the United States in 25 Kg. Kraft Paper sacks (with liners). The applicable subheading for Refined Cane Sugar will be 1701.99.1025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose, in solid form... Other: Other…Other…Specialty sugars. 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 1701.99.5025, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5025, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.16, HTS. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Frank Troise at 646-733-3031. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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