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NY D85052

December 17, 1998

CLA-2-17:RR:NC:SP:232 D85052


TARIFF NO.: 1701.99.1000; 1701.99.5000

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

RE: The tariff classification of Castor Sugar from Guatemala.

Dear Mr. Sonnen:

In a letter dated October 26, 1998, updated with a fax dated November 25, 1998, you requested a tariff classification ruling.

You submitted descriptive literature and samples with your original request. The subject merchandise is two varieties of finely granulated sugar, described as Castor sugars produced in Guatemala from sugar cane. They will be imported in a variety of packages: 2.8 to 10 gram paper packets; 1, 2, or 5 kilogram or pound packs; 25, 50, 100, 1,000, 2,000, 2,250 kilogram or pound bags; bulk containers. Type 2 is stated to have a minimum polarity of 99.8 degrees and a maximum ICMUSA (color) of 45. Type 3 is said to have a minimum polarity of 99.7 degrees and a maximum ICMUSA (color) of 150.

The applicable subheading for the Castor sugars, Types 2 and 3, 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. This rate will remain unchanged in 1999. 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. Effective January 1, 1999, the duty rate will be 36.79 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.

Articles classifiable under subheading 1701.99.1000, HTS, which are products of Guatemala 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 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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