The tariff classification of "Lantic-Fine Sugar" from Canada

NY R02594 October 14, 2005 CLA-2-17:RR:NC:SP:232 R02594 CATEGORY: Classification TARIFF NO.: 1701.99.1090; 1701.99.5090 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of “Lantic-Fine Sugar” from Canada Dear Mr. Forbes: In your letter dated September 20, 2005, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is described as refined cane sugar with a polarity of 99.9 degrees. The sugar is refined in Canada from raw cane sugar produced in Australia, Guatemala, Costa Rica and Brazil. It will be packaged in 20 kilogram, 40 kilogram, 10.5 kilogram and 5 kilogram bags, and used in the production of chocolate. The applicable subheading for the “Lantic-Fine 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 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 1701.99.5090, 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