CLA-2-17:OT:RR:NC:232
Mr. Francisco Pileggi
Altto Commodities & Business Advisory
2200 South Ocean Blvd. #108
Delray Beach, FL 33483
RE: The tariff classification of raw sugar from Brazil and status under the United States-Colombia Trade Promotion Agreement
Dear Mr. Pileggi:
In your letter dated July 16, 2014, you requested a tariff classification ruling of raw sugar from Brazil and the status of sugar from Colombia under the U.S.-Colombia Trade Promotion Agreement.
The subject merchandise is described as raw sugar with a stated polarity between 79 and 90 degrees. The sugar is obtained from the dehydration of water from the sugar cane juice. Shipments will be in bags of 1 kilogram, 15 kilograms and 25 kilograms to be distributed to the retail and commercial market.
The applicable subheading for the raw sugar from Brazil and Colombia will be 1701.13.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 specified in subheading note 2 to this chapter: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions.. 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. subheading note 2 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.13.5000, HTSUS. The rate of duty will be 33.87 cents per kilogram. In addition, products classified under subheading 1701.13.5000, HTSUS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.07, HTSUS.
General Note 34(b), HTSUS, sets forth the criteria for determining whether a good is originating under the United States-Colombia Trade Promotion Agreement, as follows: For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of Colombia or of the United States under the terms of this note if– (i) the good is wholly obtained or produced entirely in the territory of Colombia or of the United States, or both; (ii) the good is produced entirely in the territory of Colombia or of the United States, or both, and-- (A) each of the non-originating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (o) of this note; or (B) the good otherwise satisfies any applicable regional value-content or other requirements set forth in such subdivision (o); and satisfies all other applicable requirements of this note and of applicable regulations; or (iii) the good is produced entirely in the territory of Colombia or of the United States, or both, exclusively from materials described in subdivisions (i) or (ii), above. For the purposes of subdivision (b)(ii)(A), the term “used” means utilized or consumed in the production of the goods. (c) (i) For purposes of subdivision (b)(i) of this note, the expression “wholly obtained or produced entirely in the territory of Colombia or of the United States, or both” means any of the following– plants and plant products harvested or gathered in the territory of Colombia or of the United States, or both
Based on the information provided, the finished raw sugar qualifies for preferential treatment under the U.S.-Colombia Trade Promotion Agreement because the merchandise will meet the requirements of HTSUS General Note 34(b)(i) (if all ingredients/“materials used” are of Colombian origin as stated). Therefore, it will be entitled to a preferential free rate of duty under the U.S.-Colombia Trade Promotion Agreement upon compliance with all applicable laws, regulations and agreements.
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 or by email address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division