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NY C82416

December 16, 1997

CLA-2-17:RR:NC:SP:232 C82416


TARIFF NO.: 1701.99.1000; 1701.99.5000

Mr. Mark McEwen
Affiliated Customs Brokers
10 South Main Street
St. Albans, VT 05478

RE: The tariff classification of Candy Sugar from Belgium.

Dear Mr. McEwen:

In your letter dated December 2, 1997, on behalf of Vinotheque USA, Inc., of Marlboro, Massachusetts, you requested a tariff classification ruling.

You submitted descriptive literature and samples with your request. The subject merchandise is "candy sugar" which is stated to have a polarity of 99.5 degrees. The candy sugar is manufactured by crystallizing a strongly concentrated hot sucrose syrup, derived from beets, in a tank in which linen or cotton threads are stretched. Crystals then form around the threads. Brown candies result from a caramelized syrup, white candies from a colorless syrup. The sugar will be imported in 50 kilo bags and is intended for commercial use in brewing sparkling wine, beer, and champagne.

The applicable subheading for the 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 38.9 cents per kilogram. Importations under 1701.99.5000 after January 1, 1998 will have the duty rate of 37.84 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.

Sugar classifiable under subheading 1701.99.1000, HTS, is subject to import quotas. Inquiries on sugar quota requirements should be made directly to:

United States Department of Agriculture
14th Street & Independence Ave.
Washington, D.C. 20250-1000
Tel# (202) 690-1632

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.


Robert B. Swierupski

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