CLA-2-17:RR:NC:SP:232 D83980
Mr. Marius Sonnen
Sonnen & Co., Inc.
134 West 32 Street, Suite 605
New York, NY 10001
RE: The tariff classification of Castor Sugar from Guatemala.
Dear Mr. Sonnen:
In your letter dated October 26, 1998, you requested a tariff
classification ruling.
You submitted descriptive literature and samples with your
request. The subject merchandise is two varieties of finely
granulated sugar, described as Castor sugars produced in Germany
from sugar cane. They will be imported in a variety of packages:
2.8 to 10 gram paper packets; 1, 2, or 5 kilogram or pound packs;
25, 50, 100, 1,000, 2,000, 2,250 kilogram or pound bags; bulk
containers. Type 2 is stated to have a minimum polarity of 99.8
degrees and a maximum ICMUSA (color) of 45. Type 3 is said to have
a minimum polarity of 99.7 degrees and a maximum ICMUSA (color) of
150.
The applicable subheading for the Castor sugars, Types 2 and
3, if described in additional U.S. note 5 to chapter 17 and entered
pursuant to its provisions, will be 1701.99.1000, Harmonized Tariff
Schedule of the United States (HTS), which provides for Cane or
beet sugar and chemically pure sucrose, in solid form: 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 1701.99.5000, HTS. The duty rate
will be 37.84 cents per kilogram. In addition, products classified under subheading 1701.99.5000, HTS,
will be subject to additional duties based on their value as
described in subheadings 9904.17.08 to 9904.17.15, HTS.
Articles classifiable under subheading 1701.99.1000, HTS,
which are products of Guatemala are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 John Maria at 212-466-5730.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division