N260880 N2 Ruling Active

The tariff classification of Cane Sugar from Honduras

Issued February 6, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1701.99.1025, 1701.99.5025

Headings: 1701

Product description

The products, Azúcar Blanca and Azúcar Morena, are described as white, refined, crystallized cane sugar having a stated polarity of 99.5 percent and brown crystallized cane sugar having a stated polarity of 98.5 percent, respectively. Azúcar Blanca and Azúcar Morena will be imported from Honduras in 50 kilogram, brown polythene lined polypropylene bags.

CBP rationale

The applicable subheading for Azúcar Blanca and Azúcar Morena 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

N260880 February 6, 2015 CLA-2-17: OT: RR: NC: 232 CATEGORY: Classification TARIFF NO.: 1701.99.1025; 1701.99.5025 Mr. Robert White HIT, LLC 120 S. Chaparral Court #160 Anaheim Hills, CA 92808 RE: The tariff classification of Cane Sugar from Honduras Dear Mr. White: In your letter dated January 16, 2015, you requested a tariff classification ruling. Samples were submitted for review and disposed of. The products, Azúcar Blanca and Azúcar Morena, are described as white, refined, crystallized cane sugar having a stated polarity of 99.5 percent and brown crystallized cane sugar having a stated polarity of 98.5 percent, respectively. Azúcar Blanca and Azúcar Morena will be imported from Honduras in 50 kilogram, brown polythene lined polypropylene bags. The applicable subheading for Azúcar Blanca and Azúcar Morena 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, HTSUS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5025, HTSUS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.16, HTSUS. 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 via email address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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