CLA-2-17: OT: RR: NC: 232
Mr. Biju George
Wholesome Sweeteners, Inc.
14141 Southwest Freeway
Suite 160
Sugarland, TX 77478
RE: The tariff classification and status under the United States-Colombia Trade Promotion Agreement of crystalized sugar from Colombia
Dear Mr. George:
In your letter dated November 13, 2014, you requested a tariff classification ruling. The product, cane sugar in crystal form (organic and natural) is described as crystallized sugar having a stated polarity of 99.9 percent.
The applicable subheading for crystallized sugar will be 1701.99.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Other… Other. The 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 1701.99.5050, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5050, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.16, HTS.
Your letter also inquires as to whether or not your product, crystalized sugar, may be entitled to a free rate of duty under the United States-Colombia Trade Promotion Agreement based upon the provisions of subheading 9822.08.01, subchapter XXII of the 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 via email address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division