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NY 813621





August 17, 1995

CLA-2-17:S:N:N7:232 813621

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.11.1000; 1701.11.5000

Mr. Reggie Kaminsky
Reggie Kaminsky Co.
6547 Corsica Drive
Memphis, T.N. 38120

RE: The tariff classification of sugar crystals from Korea.

Dear Mr. Kaminsky:

In your letter dated February 14, 1995 you requested a tariff classification ruling.

A sample and information were included with your initial request. Additional information was received on August 15, 1995. The subject merchandise is described as refined coffee sugar crystals. The product has a light brown color and is produced from sugar cane. It will have a polarity of 99 percent with 1 percent caramel. The sugar crystals will be used as a sweetener for coffee.

The applicable subheading for the sugar crystals, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions will be 1701.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: raw sugar not containing added flavoring or coloring matter: cane sugar. 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. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.11.5000, HTS. The rate of duty will be 38.85 cents per kilogram. In addition, products classified under subheading 1701.11.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.06, HTS.

Sugar classifiable under subheadings 1701.11.1000 and 1701.11.5000, HTS, is subject to import quotas allocated on a country by country basis, determined on the origin of the raw sugar. Inquiries on sugar quota requirements should be made directly to:

United States Department of Agriculture
Foreign Agricultural Service
Import Policies & Programs Div.
14th Street & Independence Ave.
Washington, D.C. 20250-1000
Tel# 202-690-1632

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
New York Seaport

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