CLA-2-17:S:N:N7:232 802136
Mr. Robert F. Maloney
Maloney Commodity Services, Inc.
380 Madison Avenue
New York, N.Y. 10017
RE: The tariff classification of various sugars from Brazil.
Dear Mr. Maloney:
In your letter dated September 13, 1994, on behalf of Mr. Rubens Ometto Silveira Mello of the Cosan Group of Sugar Mills in Brazil, you requested a tariff classification ruling. Information was submitted with your initial request dated August 17, 1994.
The subject merchandise consists of four types of sugar products: Raw sugar with a polarity over 96 degrees, direct consumption sugar with a polarity in excess of 99.5 degrees, a sugar syrup with approximately 67.5 percent soluble solids and total soluble non-sugar solids of not more than 6 percent of the total soluble solids, and a partially inverted sugar syrup containing approximately 77.5 percent soluble solids and total soluble non-sugar solids of not more than 6 percent of the total soluble solids. The sugars will be used to produce ethanol, which will be exported. It is assumed that all of the sugar products will be imported in bulk form.
The applicable subheading for the raw sugar, will be 1701.11, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: raw sugar not containing added flavoring or coloring matter: cane sugar. For the raw sugar described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, and not to be further refined or improved in quality, the applicable subheading will be 1701.11.0125, HTS. The rate of duty will be 1.4606 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 0.943854 cents per kilogram. For other raw sugar, not to be further refined or improved in quality, the applicable subheading will be 1701.11.0325, HTS. The rate of duty will be 37.386 cents per kilogram less 0.529 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 24.161 cents per kilogram. In addition, merchandise which is classifiable under subheadings 1701.11.0125 and 1701.11.0325, HTS which is not subjected to additional refining or improvements in quality in the United States is subject to a supplemental agricultural fee of 2.2 cents per kilogram under item 9904.40.20, HTS.
The applicable subheading for the direct consumption sugar, will be 1701.99, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other. For the direct consumption sugar described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to the provisions, and not to be further refined or improved in quality, other, the applicable subheading will be 1701.99.0135, HTS. The rate of duty will be 1.4606 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 0.943854 cents per kilogram. For other direct consumption sugar, not to be further refined or improved in quality, other, the applicable subheading will be 1701.99.0235, HTS. The duty rate will be 37.386 cents per kilogram less 0.529 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 24.161 cents per kilogram. In addition, merchandise which is classifiable under subheadings 1701.99.0135 and 1701.99.0235, HTS, which is not subjected to additional refining or improvements in quality in the United States is subject to a supplemental agricultural fee of 2.2 cents per kilogram under item 9904.40.20, HTS.
The applicable subheading for the sugar syrup and partially inverted sugar syrup, will be 1702.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugars...sugar syrups not containing added flavoring or coloring matter...other...derived from sugar cane or sugar beets: containing soluble non-sugar solids (excluding any foreign substances that may have been added or developed in the product) equal to 6 percent or less by weight of the total soluble solids. For the sugar syrup and partially inverted sugar syrup described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, the applicable subheading will be 1702.90.3100, HTS. The rate of duty will be on the total sugars at the rate of 1.4606 cents per kilogram. For other sugar syrup and partially inverted sugar syrup, the applicable subheading will be 1702.90.3200, HTS. The rate of duty will be on the total sugars at the rate of 37.386 cents per kilogram. In addition, merchandise which is classifiable under subheadings 1702.90.3100 and 1702.90.3200, HTS is subject to a supplemental agricultural fee of 2.2 cents per kilogram under item 9904.40.60, HTS.
Articles classifiable under subheading 1702.90.3100, HTS, which are products of Brazil 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 Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport