The tariff classification of Black Strap Molasses from Puerto Rico

N017331 September 28, 2007 CLA-2-17:RR:NC:232 CATEGORY: TARIFF NO.: 1703.10.5000 Mr. Ricardo M. Ortiz GeoLogistics America Inc. P.O. Box 810179 AMF Station Carolina, PR 00981-0179 RE: The tariff classification of Black Strap Molasses from Puerto Rico Dear Mr. Ortiz: In your original letter dated July 12, 2007, on behalf of your client, Bacardi Corporation of San Juan, Puerto Rico, you requested a tariff classification ruling. Samples, flow charts and laboratory analysis were submitted with your request. You stated the molasses is a byproduct of the sugar refining process starting from cane sugar originating from the following countries: Dominican Republic, Venezuela, Fiji and Guatemala. The cane is crushed to extract the juice which is heated, clarified (by the addition of lime), filtrated (eliminating the cane fibers) and evaporated to concentrate the sugar and crystallize it. The last process generates a mix of crystals and syrup which is centrifuged. The result is a syrup residue referred to as “A molasses after the initial process or “D molasses” on the final or fourth processing. This molasses has a Brix value of 80.0-88.5 and the total sugars are 50 to 64 percent. The applicable subheading for the black strap molasses will be 1703.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Molasses resulting from the extraction or refining of sugar: Cane molasses: Other. The general rate of duty will be 0.01 cents per kilogram of total sugars. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski, Director National Commodity Specialist Division