The tariff classification of “Lucky Sugar” from the Netherlands

NY F88422 June 29, 2000 CLA-2-17:RR:NC:SP:232 F88422 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Mr. Marius Sonnen Sonnen & Co., Inc. 134 West 32 Street, Suite 605 New York, NY 10001 RE: The tariff classification of “Lucky Sugar” from the Netherlands Dear Mr. Sonnen: In your letter dated June 9,2000, you requested a tariff classification ruling. You submitted descriptive literature and samples with your request. The subject merchandise is a product called “Lucky Sugar”. This is a finely granulated refined sugar, said to be produced from sugar beets. It will be imported in 3.5 to 5 gram paper packets. The samples submitted were all 5-gram packets that have the ends crimped in such a manner that they present a triangular surface on all sides. The packets are of various colors (red, gold, white, black), all of which feature a stylized drawing of a steaming cup on a saucer. The sugar is stated to have a minimum polarity of 99.8 degrees and a maximum ICMUSA (color) of 45. The applicable subheading for the “Lucky 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. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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