United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D81176 - NY D81237 > NY D81230

Previous Ruling Next Ruling
NY D81230

August 19, 1998

CLA-2-17:RR:NC:SP:232 D81230


TARIFF NO.: 1701.99.1000; 1701.99.5000

Mr. Joseph Russoniello
971 Rolling Oaks Cove
Altamonte Springs, FL 32701

RE: The tariff classification of silver and gold pearl sugars from Belgium.

Dear Mr. Russoniello:

In your letter dated August 5, 1998 you requested a tariff classification ruling.

Samples were submitted with your request. The subject merchandise is described as silver pearls and gold pearls. The silver pearls are stated to contain sugar, arabic gum, starch and a silver coating. The gold pearls contain sugar, arabic gum, starch, acetic acid and a silver coating. Both products are in the form of tiny balls, which will be used as cake decorations. The merchandise will be imported in one kilogram boxes. The sugar portion of the product is refined, and it is assumed that it is derived from sugar cane or sugar beets. It is noted that the silver coating on the products is actual silver. The "gold" coating is a result of the chemical reaction between the silver and the acetic acid.

The applicable subheading for the silver and gold pearl sugars, 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. The general 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 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
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 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: