CLA-2-17:OT:RR:NC:232
Ms. Karlamari Rodriguez
Inter-World Customs Brokers, Inc.
San Miguel Industral Park
Calle 1, #53 Suite 103
San Juan, PR 00920
RE: The tariff classification of a sugar/stevia blend from Colombia
Dear Ms. Rodriguez:
In your letter dated October 14, 2014, on behalf of your client RA Food Brokerage Corp., you requested a tariff classification ruling. Samples were submitted samples for review and they are being returned to you.
The subject merchandise is D’Stevia Dorada Light 80% and D’Stevia Blanca Light 80%. It is said to contain 94.7 percent refined cane sugar (either white or brown) mixed with 5 percent refined stevia extract and 0.7 percent silicium dioxide (an anticaking agent). The refined cane sugar has a polarity of 99 degrees and the subject merchandise is a product of Colombia. It is imported in screw-top, PET flask with a net weight of 700g. The product will be used as a low calorie sweetener.
The applicable subheading for the D’Stevia Dorada Light 80% and D’Stevia Blanca Light 80% will be 1701.99.1025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose, in solid form... Other: Other…Sugar not for further processing. The general rate of duty will be 3.6606 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 3.143854 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 1701.99.5025, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5025, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.16, HTSUS.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division