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NY B80129

December 11, 1996

CLA-2-17:RR:NC:2:232 B80129


TARIFF NO.: 1701.11.1000; 1701.11.5000

Mr. Herbert Wolf Bebout
P.O. Box 2330-1000
San Jose, Costa Rica

RE: The tariff classification of raw sugar from Costa Rica.

Dear Mr. Bebout:

In your letter dated December 3, 1996 you requested a tariff classification ruling.

The subject merchandise is described as a raw sugar with a polarization of 98.5 degrees. The product will packaged in 50 kilogram poly bags. For purposes of this ruling, it is assumed that the raw sugar is produced from sugar cane.

The applicable subheading for the raw sugar, 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 37.86 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. Effective January 1, 1997 the rate of duty for subheading 1701.11.5000, HTS, will be 36.86 cents per kilogram.

Articles classifiable under subheading 1701.11.1000, HTS, which are products of Costa Rica 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 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 212-466-5730.


Roger J. Silvestri

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