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April 21, 1999

CLA-2-17:RR:NC:SP:232 E80055


TARIFF NO.: 1701.99.1000; 1701.99.5000

Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road
Suite 888
West Bloomfield, MI 48322

RE: The tariff classification of a sugar and starch mixture from Canada.

Dear Mr. Bien:

In your letter dated March 25, 1999 you requested a tariff classification ruling.

A sample and information were submitted with your initial request dated February 16, 1999. The subject merchandise is stated to contain 64.5 to 65 percent sugar and 35 to 35.5 percent wheat starch. The mixture will be imported in 100 pound paper bags or in 1 metric ton super sacks. It will be resold to industrial users for the manufacture of “powdered” sugar, and pudding and pie fillings. When used to make powdered sugar, the mixture will be added to additional sugar, so that the final product will contain sugar with 3 percent wheat starch. When used in pudding and pie fillings, the mixture will be the principle source of sugar and starch, and will be added to milk powders, flavorings coloring and emulsifiers.

The applicable subheading for the sugar and wheat starch mixture, 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 36.79 cents per kilogram.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-637-7059.


Robert B. Swierupski

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