HQ 951178
June 23,1992
CLA-2 CO:R:C:F: 951178 H
TARIFF NO. 1701.11
Mr. Brian A. Schiro
Plantation California
Agro Development
1134 Walsh Avenue
Santa Clara, CA 95050
RE: Classification of Rapadura, a sugar from Brazil.
Reconsideration of New York Ruling letter 870432
Dear Mr. Schiro:
Your letter of February 17, 1992, concerns the tariff
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of Rapadura from Brazil.
FACTS:
Rapadura is said to be made by squeezing cut cane by hand
through metal rollers to extract the juice. The juice is then
poured into large metal calderons, which are heated by burning
cane begass to achieve a low boil to evaporate the juice. This
step is repeated three times in three different calderons until
the product becomes a thick liquid; it is then poured into wooden
molds to dry. The hardened brick is then ground by hand and
sifted through #2 screens to obtain the powder. In order to
produce a liquid product, the Rapadura is liquified with water
and yeast to keep it in solution form.
A report from a private laboratory stated that "Rapadura -
Fine Granular" had a total sugar content of 91.46 percent, with
6.0 percent non-sugar solids.
Rapadura is used as a substitute for non-inorganic
sweeteners, the manufacture of organic cereal coating and baked
goods, and in baby foods.
ISSUE:
Classification of Rapadura.
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LAW AND ANALYSIS:
You state that Brazil would classify Rapadura under the
provision for brown sugar in subheading 1701.11.03, HTSUS.
However, it is your position that the product should be
classified as molasses in subheading 1703.10.300, HTSUS. The
Explanatory Notes to the HTSUS provide guidance to the various
tariff provisions on the international level. The Notes to
heading 1703 define molasses as being obtained only as the result
of the extraction or refining of sugar; the normal by-product
from the extracting or refining of beet or cane sugar; a brown or
blackish viscous substance containing an appreciable amount of
sugar which cannot be readily crystallized. Molasses, in the
Condensed Chemical Dictionary, is defined as the syrupy mother
liquid left after the sucrose has been removed from the sugar
cane or sugar beet juice. A typical analysis of cane molasses
might be sucrose 30%, reducing sugars 20%, water 20%, organic
nonsugars 20%. Rapadura is not a by product, it is obtained by
evaporating the water from sugar cane juice.
Furthermore, Additional U.S. Note 5, Chapter 17, HTSUS,
states that Heading 1703 does not include products derived from
sugar cane or sugar beet and containing soluble non-sugar solids
(excluding any foreign substance that may have been added or
developed in the product) equal to 6 percent or less by weight of
the soluble solids. Accordingly, even if Rapadura was considered
a form of molasses, it could not be classified in heading 1703,
since it contains 6 percent non-sugar solids.
In any event, considering its method of production and
sugar content, Rapadura is not a form of molasses but is sugar.
HOLDING:
Rapadura, in powdered or solid form, would be classified in
subheading 1701.11.0125, or 1701.11.0325, HTSUS, depending on
quota status.
New York Ruling letter 870432 is affirmed.
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Rapadura in liquid form will be classified in the provision
for other sugars, sugar syrups not containing added flavoring or
coloring in subheading 1702.90.3100 or 1702.90.3200, HTSUS,
depending on quota status.
Sincerely,
John Durant, Director
Commercial Rulings Division