The tariff classification of Sugar from Turkey

NY F88749 July 17, 2000 CLA-2-17:RR:NC:SP:232 F88749 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000 Ms. Olga Sanchez Northeastern Customs Brokerage Co., Inc. 175-01 Rockaway Blvd., Suite 311 Jamaica, NY 11434 RE: The tariff classification of Sugar from Turkey Dear Ms. Sanchez In your letter dated June 19, 2000, on behalf of E. K. Imports, Inc. of Brooklyn, New York, you requested a tariff classification ruling. You submitted descriptive literature and samples with your request. The subject merchandise is a product called “bridge cube sugar”. This is a refined sugar, said to be produced from sugar beets, that will be imported in 450-gram boxes. The sugar is formed into shapes like the traditional bridge card suites: heart, club, spade and diamond. It is assumed, for the purposes of this ruling, that the polarity is of the sugar is 99.5 degrees or above. The applicable subheading for the “bridge cube 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 Turkey may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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" then search for the term "GSP". Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, SW Washington, D.C. 20204 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