CLA-2 CO:R:C:G 082230 JGH
TARIFF NO: TSUS 183.05
Eric R. Markus, Esq.
Wilmer, Cutler & Pickering
2445 M Street, NW.
Washington, D.C. 20037-1420
RE: Tariff classification of sugar blends
Dear Mr. Markus:
This is in response to your petition of April 22, 1988,
under section 516, Tariff Act of 1930, as amended, filed on
behalf of the United States Cane Sugar Association and the United
States Beet Sugar Association, concerning the tariff classifi-
cation and quota status of imported blends of sugar and dextrose.
Your letter is being treated as a request for an information
letter under section 175.1 of the Customs Regulations (19 CFR
175.1) setting forth Customs position as to the tariff classifi-
cations of the merchandise.
FACTS:
In your letter you state that these blends are being
imported in various combinations. Specifically, you identify
blends consisting of approximately 80 percent sugar and 20
percent dextrose, and other blends of approximately 65 percent
sugar and 35 percent dextrose. In addition to the foregoing
described blends, you assert that other imported sugar blends of
81 percent and 95 percent sugar have also been imported. These
products, you maintain, are competitive and virtually identical
with domestically produced sugar blends.
ISSUE:
What is the proper classification of sugar blends under the
Harmonized Tariff Schedule (HTS)?
LAW AND ANALYSIS:
It is your position that the blends in question are sugar
under the tariff and not retail food products. You believe that
they should be classified as sugar.
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Customs has classified these blends as products made from
sugar, having a valid commercial identity, rather than as sugar
itself. Where the blend was packed for retail sale (e.g., 5 lb.
bags) it was classified under the provision for other edible
preparations, not specially provided for in item 183.05, TSUS.
Essentially, it is your position that the "high content
sugar blends" are not traditional sugar products of a type
classifiable in item 183.05, regardless of whether or not they
are packaged for retail sale. You believe that they are merely
blends possessing the general characteristics of the dominant
component, sucrose. Moreover, you maintain that the
characteristics and uses of these sugar blends are identical to
those of granulated sugar. Furthermore, you point out that under
headnote 1, part 15, Schedule 1, TSUS, foods classifiable under
other provisions in Schedule 1 are not classifiable as edible
preparations and it is your belief that these blends are
classifiable under the sugar schedule.
Under the HTS, the provision which corresponds to the TSUS
item 183.05 for other edible preparations is heading 2106, for
food preparations not elsewhere specified or included. For TSUS
item 155.20, cane or beet sugar, the corresponding HTS provision
would be heading 1701. Goods are classified in the HTS in
accordance with the General Rules of Interpretation (GRI). The
first two rules concern the classification of products according
to the applicable HTS headings. However, in a case such as this,
where you have a mixture which is not specifically described, but
is prima facie classifiable under two headings, each of which
refers to part only of the material contained in the mixture, GRI
3(b) provides that mixtures consisting of different materials
shall be classified as if they consisted of the material which
imparts the essential character.
HOLDING:
In this case, the mixture or blends are mere mixtures of two
products classifiable in Chapter 17. Such a mixture does not
ipso facto render the blend a food preparation; the act of mixing
does not alter the nature or use of the product such that it
would no longer be classifiable in Chapter 17. Whether the
blends are of 80 percent sucrose and 20 percent dextrose or 65
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percent sucrose and 35 percent dextrose, by application of GRI
3(b) they are considered sugar classifiable in subheading
1701.99.00, HTS, for cane or beet sugar, and subject to the quota
allocations in additional U.S. note 3 to Chapter 17, HTS.
Sincerely,
John Durant, Director
Commercial Rulings Division
JGHurley:tj:typed 12/13/88
rewritten 01/09/89