The tariff classification of refined cane sugar from China

NY R02592 October 14, 2005 CLA-2-17:RR:NC:SP:232 R02592 CATEGORY: Classification TARIFF NO.: 1701.99.1090; 1701.99.5090 Ms. Susana Martinez TalleyRand Industries 900 2nd St., NE Suite 309 Washington, DC 20002 RE: The tariff classification of refined cane sugar from China Dear Ms. Martinez: In your letter dated September 20, 2005 you requested a tariff classification ruling. The subject merchandise is described as refined cane sugar with a minimum polarity of 99.8 degrees. It will be packaged in 50 kilogram poly-lined bags. The applicable subheading for the refined cane sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Other…Other. The 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 1701.99.5090, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5090, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, 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 telephone number (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 John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division