CLA-2-17:S:N:N1:232-869115
Mr. Peter S. Hirsch
Paulaur Corp.
South Gold Industrial Park
2 Marlen Drive
Robbinsville, New Jersey 08691
RE: The tariff classification of non pareil seeds and colored
sugars from Brazil.
Dear Mr. Hirsch:
In your letter dated November 21, 1991 you requested a
tariff classification ruling.
You indicate that Paulaur Corp. is an American producer of
non pareil seeds and colored sugars, and is seeking a
classification ruling on competitive products produced in Brazil.
Samples were included with your request. The samples were
examined and disposed of. The non pareil seeds are stated to
contain 50.7 percent starch, 44.8 percent sugar and 4.5 percent
moisture. The submitted sample shows that they also contain
coloring. The colored sugar is virtually 100 percent sucrose
with food colors. These products are imported in 50 to 100 pound
bags or in 300 pound drums.
The applicable subheading for non pareil seeds with coloring
and the colored sugar will be 1701.91, Harmonized Tariff Schedule
of the United States (HTS), which provides for cane or beet sugar
and chemically pure sucrose in solid form: other...containing
added coloring but not added flavoring matter. For the non
pareil seeds with coloring and the colored sugar 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, the applicable subheading will be
1701.91.2125, 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 non pareil
seeds with coloring and colored sugar, not to be further refined
or improved in quality, the applicable subheading will be
1701.91.2225, 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 1701.91.2125, HTS, and
1701.91.2225, 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.
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