The tariff classification of sugar from Columbia, Guatemala and Nicaragua.

NY 809107 April 24, 1995 CLA-2-17:S:N:N7:232 809107 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Ms. Gladys Flores Jose G. Flores P.O. Box 2695 San Juan, P.R. 00902-2695 RE: The tariff classification of sugar from Columbia, Guatemala and Nicaragua. Dear Ms. Flores: In your letter dated April 4, 1995, on behalf of Kraft General Foods Manufacturing, Corp., you requested a tariff classification ruling. The subject merchandise is described as refined sugar, which will be imported in 100 pound bags. The product will have a minimum sucrose content of 99.5 percent. 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. 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 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. Articles classifiable under subheading 1701.99.1000, HTS, which are products of Columbia and Guatemala are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Articles classifiable under subheading 1701.99.1000, HTS, which are products of Nicaragua are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations 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