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NY A88608

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November 1, 1996

CLA-2-17:RR:NC:2:232 A88608

CATEGORY: CLASSIFICATION

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 four 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 "Castor Sugar", described as a very fine granulated white sugar, to be used for decorating and finishing baking products. It will be imported in 1.25 and 50 kg bags. The second item is "Pearl Sugar", described as white, pearl-shaped sugar that is easily dissolved in hot drinks. It will be packed in either 250 gram glass bottles or 2 kg plastic cylinders. The third item in question is "Rock Candy", which is described as sugar crystals to be used in coffee or tea, ranging in size from extra-fine to large, and colored brown, white and yellow. It will be imported packed in 250 gram and 500 gram boxes and in 2.5 kg plastic cylinders. The fourth type of sugar is "TI Light Sugar", described as white sugar cubes containing sugar, aspartame and acesulfame K.

The applicable subheading for the "Castor Sugar" the Pearl Sugar" and the "Rock Candy" 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.

Your inquiry does not provide enough information for us to give a classification ruling on the "TI Light Sugar". Your request for a classification ruling should include a complete breakdown of all the ingredients by weight and percent, plus a description of the manufacturing process.

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.

Sincerely,

Roger J. Silvestri

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See also:

• Tariff No.: 1701.99.10 - Cane/beet sugar & pure sucrose, refined, solid, w/o added coloring or flavoring, subject to add. US 5 to Ch.17
• Tariff No.: 1701.99.50 - Cane/beet sugar & pure sucrose, refined, solid, w/o added coloring or flavoring, not subject to gen. note 15 or add. US 5 to Ch.17
• Tariff No.: 9904.17.08 - Sugars, syrups and molasses, in 1701.12.50, 1701.91.30, 1701.99.50, etc, entered in value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.15 - Sugars, syrups and molasses, in 1701.12.50, 1701.91.30, 1701.99.50, etc, entered in value safeguard period, $0.35/kg or more