CLA-2-17:RR:NC:SP:232 G86801
Mr. Charles Krengel
3636 Waldo Ave. #2H
Riverdale, NY 10463
RE: The tariff classification of Illovo Golden Syrup from South Africa
Dear Mr. Krengel:
In your letter dated January 30, 2001 you requested a tariff classification ruling.
A sample was previously submitted to this office. The subject merchandise is described as a pure refined cane syrup, which has been partly inverted to glucose and fructose, with no added color. The product is stated to contain 30.3 percent sucrose, 24 percent glucose, 21.6 percent fructose and 0.6 percent sodium chloride, with less than 1 percent soluble non-sugar solids. The merchandise will be imported packaged for retail sale in plastic bottles holding 500 grams (11 fluid ounces).
The applicable subheading for the Illovo Golden Syrup, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1702.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Other, including invert sugar: Derived from sugar cane or sugar beets: Containing soluble non-sugar solids (excluding any foreign substances that may have been added or developed in the product) equal to 6 percent or less by weight of the total soluble solids. The rate of duty will be on the total sugars at the rate of 3.6606 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 1702.90.2000, HTS. The rate of duty will be on the total sugars at the rate of 35.74 cents per kilogram. In addition, products classified under subheading 1702.90.2000, 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 1702.90.1000, HTS, which are products of South Africa are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
Additional requirements may be imposed on this product by the United States Department of Agriculture (USDA). Inquiries on sugar quota requirements should be made directly to:
United States Department of Agriculture
Foreign Agricultural Service
Import Policies & Programs Div.
14th Street & Independence Ave.
Washington, D.C. 20250-1000
Tel # 202-690-1632
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 John Maria at 212-637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division