CLA-2-17:RR:NC:SP:232 D85052
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 a letter dated October 26, 1998, updated with a fax dated
November 25, 1998, you requested a tariff classification ruling.
You submitted descriptive literature and samples with your
original request. The subject merchandise is two varieties of
finely granulated sugar, described as Castor sugars produced in
Guatemala 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. This rate will remain unchanged in 1999. 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. Effective January 1, 1999, the
duty rate will be 36.79 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