Base
8078011995-03-10New YorkClassification

The tariff classification of sugar from Germany.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of sugar from Germany.

Ruling Text

NY 807801 March 10, 1995 CLA-2-17:S:N:N7:232 807801 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. Andrew Cohen Joseph C. Murray & Co., Inc. 139 Fulton Street New York, N.Y. 10038 RE: The tariff classification of sugar from Germany. Dear Mr. Cohen: In your letter dated February 21, 1995, on behalf of the Gilway Company, you requested a tariff classification ruling. Samples and information were submitted in connection with NY ruling 802595 dated September 4, 1994. The subject merchandise is Glucks Wurfel sugar which has a polarity of 99.9 degrees. The product consists of sugar lumps in the shape of hearts, diamonds and clovers, packaged for retail sale in a cardboard box having a net weight of 500 grams. The applicable subheading for the Glucks Wurfel sugar, will be 1701.99, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other. For the Glucks Wurfel sugar described in additional U.S. note 5 to chapter 17 and entered pursuant to the provisions, the applicable subheading will be 1701.99.1000, HTS. 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. For other Glucks Wurfel sugar, the applicable subheading will be 1701.99.5000, HTS. The duty rate will be 41 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. Sugar classifiable under subheadings 1701.99.1000 and 1701.99.5000, HTS, is subject to import quotas allocated on a country by country basis, determined on the origin of the raw sugar. Inquiries on sugar quota requirements should be made directly to: United States Department of Agriculture Foreign Agriculture Service Sugar Program Washington, D.C. 20250-1000 Tel# 202-720-0916 This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

Related Rulings for HTS 1701.99.10.00

Other CBP classification decisions referencing the same tariff code.