CLA-2-17:S:N:N7:232 809107
Ms. Gladys Flores
Jose G. Flores
P.O. Box 2695
San Juan, P.R. 00902-2695
RE: The tariff classification of sugar from Columbia, Guatemala
and Nicaragua.
Dear Ms. Flores:
In your letter dated April 4, 1995, on behalf of Kraft
General Foods Manufacturing, Corp., you requested a tariff
classification ruling.
The subject merchandise is described as refined sugar, which
will be imported in 100 pound bags. The product will have a
minimum sucrose content of 99.5 percent.
The applicable subheading for the sugar, if described in
additional U.S. note 5 to chapter 17 and entered pursuant to its
provisions, will be 1701.99.1000, Harmonized Tariff Schedule of
the United States (HTS), which provides for cane or beet sugar
and chemically pure sucrose, in solid form: other. The 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 1701.99.5000, HTS. The duty rate will be 41
cents per kilogram. In addition, products classified under
subheading 1701.99.5000, HTS, will be subject to additional
duties based on their value as described in subheadings
9904.17.08 to 9904.17.15, HTS.
Articles classifiable under subheading 1701.99.1000, HTS,
which are products of Columbia and Guatemala are entitled to duty
free treatment under the Generalized System of Preferences (GSP)
upon compliance with all applicable regulations.
Articles classifiable under subheading 1701.99.1000, HTS,
which are products of Nicaragua are entitled to duty free
treatment under the Caribbean Basin Economic Recovery Act (CBERA)
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