CLA-2-17:RR:NC:SP:232 L81526
Mr. Lenny Feldman
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022
RE: The tariff classification of a concentrated cane sugar syrup from Columbia, Ecuador or Peru.
Dear Mr. Feldman:
In your letter dated December 15, 2004, on behalf of Molasses & Products Company Corporation (MPC) you requested a tariff classification ruling. Flow charts, showing processing in a raw sugar factory, were submitted with your request.
A sample of a sugar syrup was submitted with your request The submitted sample was sent to the Customs laboratory for analysis.
The subject merchandise is produced from sugar cane that is harvested, washed, shredded and crushed to extract the raw sugar cane juice. The cane juice is then purified, filtered and evaporated. The evaporation process produces a syrup with approximately 70 percent dissolved solids. The product is then clarified and filtered. The final processes before shipping include pasteurization and the addition of an FDA -approved anti-microbial agent to preserve the merchandise. You state that no flavoring or coloring is added to the syrup. The syrup will be shipped in liquid bulk containers or via tank vessels. After importation into the United States, the syrup can be used for direct human consumption, after removal of the anti-microbial agent. The syrup may also be further processed by sugar refineries into raw, refined or brown sugars. You indicate that if the sugar syrup is refined, molasses by-products will be produced. Edible molasses will be used for human consumption, and blackstrap molasses will be used for animal feed or in fermentation applications.
The Customs laboratory has determined that the submitted sugar syrup has a total sugar content of 58.7 percent, and a Brix of 65.8 percent. The product contains 10.8 percent soluble non-sugar solids in the total soluble solids.
The applicable subheading for the sugar syrup will be 1702.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugars…sugar syrups not containing added flavoring or coloring matter…other… derived from sugar cane or sugar beets…other…other. The general rate of duty will be 0.35 cents per liter.
Articles classifiable under subheading 1702.90.4000, HTS, which are products of Columbia, Ecuador, or Peru may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division