CLA-2-17:RR:NC:SP:232 H88164

Mr. Solan James
Ken Lehat & Associates, Inc.
145 Hook Creek Boulevard, Building C1G
Valley Stream, NY 11581

RE: The tariff classification of Sugar from Bolivia

Dear Mr. James:

In your letter dated January 30, 2002, on behalf of Olives & Food, Inc. of Miami Lakes, Florida, you requested a tariff classification ruling.

You submitted descriptive literature with your request, and sent further information via fax and telephone calls. The subject merchandise is described as a granulated, refined white sugar that will be imported in 2 lb., 5 lb., 25 lb., 50 lb., and 100 lb., polypropylene bags for retail sale. The polarity is of the sugar is stated to be 99.8 degrees.

The applicable subheading for the sugar, 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 35.74 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 Bolivia, 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 "T-GSP".

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

The Food and Drug Administration may impose additional requirements on this product. You may contact the FDA at:

Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553

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 (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division