CLA-2-17:OT:RR:NC:N2:N232
Paul Ryberg
Ryberg and Smith, LLC
1701 Pennsylvania Avenue, NW, Suite 200 Washington, DC 20006
RE: The tariff classification of Dark Brown Sugar from Mauritius
Dear Mr. Ryberg:
In your letter dated January 20, 2023, you requested a tariff classification ruling on behalf of your client Mauritius Sugar Syndicate. A sample of the product, an ingredients breakdown, a manufacturing flowchart, and technical specification sheet were included with your inquiry. The sample was examined and discarded.
The subject merchandise, Dark Brown Sugar, is described as a free-flowing, golden-brown colored sugar with a polarity of approximately 98 to 99.45 degrees. The raw cane sugar is milled, juiced, clarified, evaporated, filtrated, crystallized, centrifuged, weighed, and packaged. You have stated that 0.2 percent E150 Class 3 caramel was added at the crystallization stage. The finished product will be shipped to the United States in 50 kilograms bags or one-ton totes. Upon importation, the Dark Brown Sugar will be repacked and sold to retailers or restaurants.
The applicable subheading for the “Dark Brown Sugar” will be 1701.14.1040, HTSUS, which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Raw sugar not containing added flavoring or coloring matter: Other cane sugar: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions: Other. 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. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.14.5000, HTS. The rate of duty will be 33.87 cents per kilogram. In addition, products classified under subheading 1701.14.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.07, 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 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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division