CLA-2-17:S:N:N7:232 804980
Mr. Christopher E. Pey
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016
RE: The tariff classification of sugar/citric acid mixtures from
Singapore.
Dear Mr. Pey:
In your letter dated December 7, 1994, on behalf of Mitsui &
Co. (U.S.A.), Inc., you requested a tariff classification ruling.
Samples and information were included with your initial
request dated November 2, 1994. Additional information was
submitted in a letter dated November 9, 1994. Sample No. "2" is
stated to contain 99.4 percent sucrose and 0.6 percent citric
acid, Sample No. "4" contains 98.5 percent sucrose and 1.5
percent citric acid, Sample No. "7" contains 95.0 percent sucrose
and 5.0 percent citric acid, Sample "B" contains 83 percent
sucrose, 16.4 percent glucose and 0.6 percent citric acid, Sample
"E" contains 83 percent sucrose, 15.O percent glucose and 2
percent citric acid, Sample "G" contains 83 percent sucrose, 12.0
percent glucose and 5 percent citric acid. The mixtures will be
imported in 25 kilogram paper bags. After importation, the
various sugar/citric acid mixtures will be used in making
beverage products, for example, they will be mixed with powdered
tea, lemon or apple flavoring and caramel to produce an instant
ice tea. They will also be mixed with pectin, fruit solids and
more citric acid to produce a base for making jam.
The applicable subheading for the sugar/citric acid
mixtures, 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
sugar/citric acid mixtures 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 sugar/citric acid mixtures, 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.
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