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NY F83225

March 6, 2000

CLA-2-17:RR:NC:SP:232 F83225


TARIFF NO.: 1701.99.1000; 1701.99.5000

Mr. Frank Georgiadis
48-44 Bell Boulevard
Bayside, NY 11364

RE: The tariff classification of beet sugar, cane sugar and an artificial sweetener from Great Britain and Madagascar

Dear Mr. Georgiadis:

In your letter dated January 12, 2000 you requested a tariff classification ruling.

Information was submitted with your initial request dated December 8, 1999. The subject merchandise consists of three products: white beet sugar, brown cane sugar and an artificial sweetener. The beet sugar is produced in Great Britain and is stated to have a polarity of 99.7 degrees. The cane sugar is produced in Madagascar and is stated to have a polarity of 99.5 degrees. The artificial sweetener is produced in Great Britain and contains 97 percent maltodextrin, 0.1 percent flow agent and 2.7 percent aspartame. All of the above products will be packaged in sachets holding 3.5 grams. The sachets will be shipped in a box of 1000, with 10 boxes to a case. The products will be used in the restaurant /catering business.

The applicable subheading for the white beet and brown cane 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. 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 35.74 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 subheadings 1701.99.1000, and 1701.99.5000, 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

Articles classifiable under subheading 1701.99.1000, HTS, which are products of Madagascar are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

Your inquiry does not provide enough information for us to give a classification ruling on the artificial sweetener. Your request for a classification should include the function of the maltodextrin in the product.

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 212-637-7059.


Robert B. Swierupski

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