CLA-2-17:OT:RR:NC:232
Ms. Jennifer R. Diaz, Esq.
Becker & Poliakoff
121 Alhambra Plaza, 10th Floor
Coral Gables, FL 33134
RE: The tariff classification of “Raw Brown Sugar” and “Confectioner’s Sugar 10-X Powdered” from Colombia
Dear Ms. Diaz:
In your letter dated March 20, 2011, on behalf of your client, Banah International Group, Inc. you requested a tariff classification ruling. Samples of the two products “Raw Brown Sugar” and “Confectioner’s Sugar 10-X Powdered” were submitted and returned. “Raw Brown Sugar” is described as crystallized, 100 percent natural Turbinado cane sugar natural having a stated polarity of 99.7 percent, without any flavoring and coloring. You have stated that “Raw Brown Sugar” is wholly grown and produced in Colombia. “Confectioner’s Sugar 10-X Powdered” is described as a cane sugar having a polarity of 97.7 percent, without any flavoring and coloring. You have also stated that “Confectioner’s Sugar 10-X Powdered” is wholly grown and produced in Colombia.
In your letter, you suggested the “Raw Brown Sugar” and “Confectioner’s Sugar 10-X Powdered” should be classified in subheading 1701.14.1000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for cane or beet sugar and chemically pure sucrose, in solid form. Based on information provided, we agree with your proposal.
The applicable subheading for both “Raw Brown Sugar” and “Confectioner’s Sugar 10-X Powdered” will be 1701.14.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Raw sugar not containing added flavoring or coloring matter: Cane sugar. 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. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.14.5000, HTS. The rate of duty will be 33.87 cents per kilogram. In addition, products classified under subheading 1701.14.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.07, HTS.
Articles classifiable under subheading 1701.14.1000, HTSUS, which are products of Colombia, may be entitled to duty-free treatment under the Generalized System of Preferences (GSP), or under the Andean Trade Preference Act (ATPA), 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". The ATPA 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 ATPA, check our Web site at www.cbp.gov and search for the term "ATPA".
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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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,
Thomas J. Russo
Director
National Commodity Specialist Division