CLA-2-17:OT:RR:NC:N2:232
Judy Ma
Harris Freeman & Co., Inc.
3110 E Miraloma Ave
Anaheim, CA 92806
RE: The tariff classification of sugar from India
Dear Ms. Ma:
In your letter dated July 8, 2019, on behalf of your client, Southern Tea LLC, you requested a tariff classification ruling. A sample of the product was included with your request and was sent to the Customs and Border Protection (CBP) Laboratory for analysis. The laboratory has now completed its analysis of the product.
The subject merchandise is described as “M30 sugar”, medium sized sugar. The sugar is derived from sugar cane. In your letter, you state that the polarity is above 99.8%. The CBP Laboratory has determined that the sugar is colorless and flavorless with an average polarity of 99.98%.
The applicable subheading for the sugar will be 1701.99.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Other: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions: 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 rate of duty 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.
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 the World Wide Web at https://hts.usitc.gov/current.
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 website 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,
Steven A. Mack
Director
National Commodity Specialist Division