CLA-2-17:OT:RR:NC:N5:232
Mr. Francisco F. Pena
GACT International LLC
1441 Broadway
New York, NY 10018
RE: The tariff classification of White Crystal Sugar from Brazil
Dear Mr. Pena:
In your letter dated August 14, 2024, you requested a tariff classification ruling.
The subject merchandise is cane sugar which you described as Icumas (sp) 45. In fact, Icumsa is an acronym for the International Commission for Uniform Methods of Sugar Analysis, and the number 45 indicates white sugar suitable for human consumption and use in a wide range of food products. You described the merchandise as having a minimum polarity of 99.80 degrees. You also stated the sugar will not be further processed and is wholly grown and produced in Brazil. It will be packed in 50 kilogram bags made of polypropylene on the outside and polyethylene on the inside.
The applicable subheading for the White Crystal Sugar 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...othersugar not for further processing. 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 1701.99.5025, HTSUS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5025, HTSUS, will be subject to additional duties based on their value as described in subheading 9903.88.03, 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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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