CLA-2-17:OT:RR:NC:232
Ms. Ninfa Dimora-Mines
28 Princess Street
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2
Canada
RE: The tariff classification and statue under the North American Free Trade Agreement (NAFTA), of refined sugar from Mexico; Article 509
Dear Ms. Dimora-Mines:
In your letter dated May 27, 2009, on behalf of your client, Lantic, Inc., you requested a classification ruling.
The subject merchandise is described as cane sugar that will be refined from Mexican raw sugar. The Mexican raw sugar will be processed at sugar refining facilities located in Canada. You have stated that prior to refining, the facilities would be purged of all non-Mexican sugars and syrups. It is also stated that the Mexican sugar will be totally segregated and will not be commingled or stored with other non-Mexican sugar. The polarity of the sugar is said to be 99.9 degrees and will be packaged in 50 pounds bags and/or 1 metric ton tote bags.
The applicable subheading for the Refined Sugar will be 1701.99.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: Other: Other… Other. The general 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 1701.99.5090, HTS. The duty rate will be 35.74 cents per kilogram.
The refined sugar, being wholly obtained or produced entirely in the territory of Mexico, will meet the requirements of HTSUS General note 12(b)(i), and will therefore be entitled to a free rate of duty, when classified under subheadings 1701.99.1090 and 1701.99.5090, HTS, under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division