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 > 2003 NY Rulings > NY J84444 - NY J84495 > NY J84482

Previous Ruling Next Ruling
NY J84482

October 21, 2003

CLA-2-17:RR:NC:SP:232 J84482


TARIFF NO.: 1702.90.4000

Mr. Mumford Page Hall, II
Dorsey & Whitney LLP
1001 Pennsylvania Avenue, N.W.
Suite 400 South
Washington, D.C. 20004-2533

RE: The tariff classification of sugar beet thick juice from Canada

Dear Mr. Hall:

In your letter dated May 14, 2003, on behalf of Southern Minnesota Beet Sugar Cooperative, you requested a tariff classification ruling.

A sample, labeled “Taber Thick Juice,” Certificate of Analysis and information were submitted with your initial request dated April 4, 2003. The submitted sample was sent to the Customs laboratory for analysis.

The subject merchandise is described as sugar beet thick juice. The product is manufactured from sugar beets, which are washed and sliced into thin strips called cossettes. The sugar in the cossettes is extracted by hot water in a diffuser. The resulting juice is purified with lime and carbon dioxide. The juice is clarified, filtered and concentrated by multiple effect evaporation to 60 to 72 percent solids. The product is now known as thick juice. It is stated that the imported thick juice contains no added flavoring or coloring. After importation into the United States, the thick juice will be further processed by combining with high raw or low raw sugars and, in some cases, juice from a molasses de-sugarization process. The resulting product is re-filtered and additionally concentrated to approximately 72-76 percent soluble solids. The product is now known as standard liquor. The standard liquor is boiled under vacuum and converted to granulated beet sugar. The granulated sugar is separated from the syrup in a centrifuge. The granulated sugar is cooled, dried and stored. The syrup is crystallized at least two more times to produce the high and low raw sugars, which are added back to the sugar beet thick juice. The final syrup after the last crystallization is called molasses. The molasses is most often used for animal feed, and the granulated sugar is used for human consumption.

The Customs laboratory has determined that the submitted sample of “Taber Thick Juice” has a total sugar content of 63.4 percent, and a Brix of 68.7. The product contains 7.7 percent soluble non-sugar solids in the total soluble solids.

The applicable subheading for the sugar beet thick juice will be 1702.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugarssugar syrups not containing added flavoring or coloring matterother derived from sugar cane or sugar beetsotherother. The general rate of duty will be 0.35 cents per liter. Products classified under subheading 1702.90.4000, HTS, are not subject to quota restrictions.

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

Previous Ruling Next Ruling

See also: