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NY I83079

July 10, 2002

CLA-2-17:RR:NC:SP:232 I83079


TARIFF NO.: 1701.99.1000; 1701.99.5000

Mr. Robert Goldschmidt
Mitsubishi International Corporation
520 Madison Avenue
New York, NY 10022-4223

RE: The tariff classification of Sugar from Japan

Dear Mr. Goldschmidt:

In your letter dated June 12, 2002, you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The subject merchandise is “nibs sugar”: small, hard, white granules that are said to be derived from cane or beet sugar. The product is described as a specialty sugar with a polarity of 99.5 degrees or more, and is intended for use as a topping for foods such as Belgian waffles after having been heated to a liquid form. It will be imported in 50-kilogram bags.

The applicable subheading for the sugar nibs, if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 17, 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: Described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions. 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 rate of duty 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.

Inquiries on Certificates of Quota Eligibility, sugar quota requirements and/or applications to be considered as a specialty sugar should be made directly to:

United States Department of Agriculture
Foreign Agricultural Service
Import Policies & Programs Division
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 (646) 733-3031.


Robert B. Swierupski

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