The tariff classification of sugar beet thick juice from Canada

NY J84482 October 21, 2003 CLA-2-17:RR:NC:SP:232 J84482 CATEGORY: Classification TARIFF NO.: 1702.90.4000 Mr. Mumford Page Hall, II Dorsey & Whitney LLP 1001 Pennsylvania Avenue, N.W. Suite 400 South Washington, D.C. 20004-2533 RE: The tariff classification of sugar beet thick juice from Canada Dear Mr. Hall: In your letter dated May 14, 2003, on behalf of Southern Minnesota Beet Sugar Cooperative, you requested a tariff classification ruling. A sample, labeled “Taber Thick Juice,” Certificate of Analysis and information were submitted with your initial request dated April 4, 2003. The submitted sample was sent to the Customs laboratory for analysis. The subject merchandise is described as sugar beet thick juice. The product is manufactured from sugar beets, which are washed and sliced into thin strips called cossettes. The sugar in the cossettes is extracted by hot water in a diffuser. The resulting juice is purified with lime and carbon dioxide. The juice is clarified, filtered and concentrated by multiple effect evaporation to 60 to 72 percent solids. The product is now known as thick juice. It is stated that the imported thick juice contains no added flavoring or coloring. After importation into the United States, the thick juice will be further processed by combining with high raw or low raw sugars and, in some cases, juice from a molasses de-sugarization process. The resulting product is re-filtered and additionally concentrated to approximately 72-76 percent soluble solids. The product is now known as standard liquor. The standard liquor is boiled under vacuum and converted to granulated beet sugar. The granulated sugar is separated from the syrup in a centrifuge. The granulated sugar is cooled, dried and stored. The syrup is crystallized at least two more times to produce the high and low raw sugars, which are added back to the sugar beet thick juice. The final syrup after the last crystallization is called molasses. The molasses is most often used for animal feed, and the granulated sugar is used for human consumption. The Customs laboratory has determined that the submitted sample of “Taber Thick Juice” has a total sugar content of 63.4 percent, and a Brix of 68.7. The product contains 7.7 percent soluble non-sugar solids in the total soluble solids. The applicable subheading for the sugar beet thick juice will be 1702.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugars…sugar syrups not containing added flavoring or coloring matter…other… derived from sugar cane or sugar beets…other…other. The general rate of duty will be 0.35 cents per liter. Products classified under subheading 1702.90.4000, HTS, are not subject to quota restrictions. 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