The tariff classification of a refined sugar blend from Mexico

N260105 December 23, 2014 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1701.99.1025; 1701.99.5025 Luis Montesdeoca Intercustoms, LLC14407 Import Road Laredo, TX 78045 RE: The tariff classification of a refined sugar blend from Mexico Dear Mr. Montesdeoca: In your letter dated December 12, 2014, on behalf of your client, Walrus Trading LLC, you requested a tariff classification ruling. The subject merchandise is refined sugar mixed with 3 percent of molasses. Commercially known as brown sugar or light brown sugar. The brown sugar has a polarity of 99.5 degrees and is produced from cane sugar mixed with molasses both from Mexico. The applicable subheading for the refined sugar and molasses blend 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…Sugar not for further processing. 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, HTSUS. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD"). 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division