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NY A88607

November 1, 1996

CLA-2-17:RR:NC:2:232 A88607


TARIFF NO.: 1701.99.1000; 1701.99.5000

Mr. Marius Sonnen
Sonnen & Co.
134 West 32nd Street
Suite 605
New York, NY 10001

RE: The tariff classification of Sugars from Belgium, England, France, Denmark and Holland.

Dear Mr. Sonnen:

In your letter dated October 15, 1996, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The merchandise in question is three different types of sugar, all having a stated polarity of at least 99.5 degrees and being imported from various European sugar producers. The first product is "Candy Sticks", which is described as brown pear shaped rock candy sugar crystals, on swizzle sticks, to be used to stir and sweeten coffee, tea, or long drinks. It will be imported packed in 75 gram boxes in larger boxes with several layers for the food service industry. The second item is "Sugar Sticks", described as white crystal sugar sticks packed in 5 gram packets, 25 sticks per a 125 gram carton. The third item in question is called "Phantasy/Chrystmas Shapes", which are described as white crystal sugar in pieces shaped as card suits (hearts, clubs, diamonds, and spades) and as Christmas trees. These will be imported in 200 gram boxes and 150 gram paper bags.

The applicable subheading for the sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: 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 1701.99.5000, HTS. The duty rate will be 39.95 cents per kilogram. In addition, products classified under subheading 1701.99.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.

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

A copy of this 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 212-466-5730.


Roger J. Silvestri

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