CLA-2-17:S:N:N7:232 812247
Mr. Richard Brown
Yamato Customs Brokers U.S.A., Inc.
1180 McLester Street - Suite #1
Elizabeth, NJ 07201
RE: The tariff classification of Beet Sugar from Slovakia, Cane
Sugar from the Republic of South Africa, Cocoa Powder from
Brazil.
Dear Mr. Brown:
In your letter dated June 28, 1995, on behalf of One World
Confections of Ojai, California, you requested a tariff
classification ruling.
You submitted descriptions of three products with your
request. The first subject merchandise is described as
granulated beet sugar from Slovakia which will be imported in
bulk. The product will have a minimum sucrose content of 99.5
percent. The second product is described as granulated cane
sugar from the Republic of South Africa which will be imported in
bulk. This product will have a minimum sucrose content of 99.7
percent. The third item is described as organic cocoa powder
from Brazil, to be imported in bulk and which is stated to
contain no additives or colorings.
The applicable subheading for the beet sugar and the cane
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.
The applicable subheading for the cocoa powder will be
1805.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for cocoa powder, not containing added
sugar or other sweetening matter. The duty rate will be 0.52
cents per kilogram.
Articles classifiable under subheading 1701.99.1000, HTS,
which are products of Slovakia or of the Republic of South Africa
are entitled to duty free treatment under the Generalized System
of Preferences (GSP) upon compliance with all applicable
regulations.
Articles classifiable under subheading 1805.00.0000, HTS,
which are products of Brazil are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
Sugars classifiable under subheading 1701.99.1000, HTS, or
subheading 1701.99.5000, HTS, and which are products of Slovakia
or the Republic of South Africa, although subject to quota
restrictions as indicated, are not subject to any dumping duties.
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