The tariff classification of Sugar from Australia

NY I85027 August 30, 2002 CLA-2-17:RR:NC:SP:232 I85027 CATEGORY: Classification TARIFF NO.: 1701.11.1000; 1701.11.5000; 1701.99.1000; 1701.99.5000 Mr. John Mindur C. Czarnikow Sugar Inc. Wall Street Plaza 88 Pine Street New York, NY 10005 RE: The tariff classification of Sugar from Australia Dear Mr. Mindur: In your letter dated August 15, 2002, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is described as an organic sugar. It will be imported in 25-kg bags or one ton bags. The stated polarity of this sugar ranges from 99.2 degrees to 99.7 degrees. The applicable subheading for the sugar if, upon importation, it has a polarity of less than 99.5 degrees, and if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 17, will be 1701.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Raw sugar not containing added flavoring or coloring matter: Cane sugar: Described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 1.4606 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 0.943854 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 1701.11.5000, HTS. The rate of duty will be 33.87 cents per kilogram. In addition, products classified under subheading 1701.11.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.06.  The applicable subheading for the sugar if, upon importation, it has a polarity of 99.5 degrees or greater, and if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 17, 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: Described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions. 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. 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 (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division