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NY 895698





March 18, 1994

CLA-2-17:S:N:N7:232 895698

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.99.0135; 1701.99.0235

Mr. Edmund J. Corboy
Austin Chemical Company, Inc.
1565 Barclay Boulevard
Buffalo Grove, Illinois 60089-4537

RE: The tariff classification of compressible instant sugar from Chile.

Dear Mr. Corboy:

In your letter dated March 3, 1994 you requested a tariff classification ruling.

Information was submitted with your initial request dated January 24, 1994. The subject merchandise is stated to contain 95.35 percent refined sugar, 4.26 percent corn syrup and 0.39 percent stearic acid. The product will be imported in bulk form and used to make candy or vitamin tablets. The applicable subheading for the compressible instant sugar, will be 1701.99, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other. For the compressible instant sugar described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to the provisions, and not to be further refined or improved in quality, other, the applicable subheading will be 1701.99.0135, HTS. The rate of duty will be 1.4606 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 0.943854 cents per kilogram. For other compressible instant sugar, not to be further refined or improved in quality, other, the applicable subheading will be 1701.99.0235, HTS. The duty rate will be 37.386 cents per kilogram less 0.529 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 24.161 cents per kilogram. In addition, merchandise which is classifiable under subheadings 1701.99.0135 and 1701.99.0235, HTS, which is not subjected to additional refining or improvements in quality in the United States is subject to a supplemental agricultural fee of 2.2 cents per kilogram under item 9904.40.20, HTS.

Articles classifiable under subheadings 1701.99.0135 and 1701.99.0235, HTS, which are products of Chile are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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