CLA-2-17:OT:RR:NC:232
Mr. Mark Tedesco
John A. Steer Co.
1227 N 4th St,
Philadelphia, PA 19122
RE: The tariff classification of Refiner’s Molasses from Canada
Dear Mr. Tedesco:
In your letter dated February 10, 2020, you requested a tariff classification ruling on behalf of your client, Sucro Can Sourcing LLC.
The subject merchandise is described as Refiner’s Molasses. The molasses is refined from Brazilian raw cane sugar. In Canada, the raw cane sugar is melted, purified, crystallized, mixed with partially recovered sugar, and the residual is removed. Refiner’s Molasses is said to have a total sugar content of 64.4 percent composed of 2.1 percent fructose, 2.3 glucose, and 60 percent sucrose. It will be imported in small liquid totes via liquid rail cars or liquid truck tankers and will be sold to food manufacturers.
In your letter, you suggest classification under 1703.10.3000, Harmonized Tariff Schedule of the United States (HTSUS). We agree with your classification.
The applicable subheading for the refiner’s molasses will be 1703.10.3000, HTSUS, which provides for Molasses resulting from the extraction or refining of sugar: cane molasses: imported for (a) the commercial extraction of sugar or (b) human consumption. The general rate of duty will be 0.35 cents per liter.
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 the 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,
Steven A. Mack
Director
National Commodity Specialist Division