CLA-2-17:OT:RR:NC:232
Ms. Renee E. Lewis
Centerchem, Inc.
20 Glover Avenue
Norwalk, CT
06850
RE: The tariff classification of “Standard 75 degree Brix Inverted Syrup” from the Dominican Republic
Dear Ms. Lewis:
In your letter dated September 28, 2010 you requested a tariff classification ruling. An ingredient breakdown and sample were submitted along with your letter. The sample was forwarded to the Customs Laboratory for analysis. The product is described as “Standard 75 degree Brix Inverted Syrup”, a light straw-colored liquid sweetener composed of a solution of fructose and glucose obtained from cane sugar by means of biotechnological processes. The product is manufactured in the Dominican Republic by Caribbean Liquid Sugar RJH (CLS). According to the information provided, the “Standard 75 degree Brix Inverted Syrup” is comprised of 49.5 percent fructose, 49.5 percent glucose and 1 percent sucrose. According to Customs Laboratory Report no. NY20101516, dated December 3, 2010, “the sample contains 47.1 percent fructose, 48.8 percent glucose and a trace amount of sucrose on a dry basis. Laboratory analysis and information received indicate that the product is an inverted syrup. The product has a brix value of 75.6 and contains 1.98 percent of non sugar soluble solids as a percentage of total soluble solids. It does not contain any added flavor or color. The product has a water content of 22.7 percent.”
The applicable subheading for the “Standard 75 degree Brix Inverted Syrup” will be 1702.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 percent by weight of fructose: Derived from sugar cane or sugar beets: Containing soluble non-sugar solids (excluding any foreign substances, including but not limited to molasses, that may have been added or developed in the product) equal to 6 percent or less by weight of the total soluble solids. The general rate of duty will be on the total sugars at the rate of 3.6606 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 1702.90.2000, HTSUS. The rate of duty will be 35.74 cents per kilogram.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Your inquiry does not provide enough information for us to give a ruling on the status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of “Standard 75 degree Brix Inverted Syrup.” Your request for said ruling should include an list of ingredients by percentage weight, naming the respective countries of origin for each ingredient. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division