The tariff classification, marking and country of origin of refined sugar from Brazil and El Salvador

N040519 October 22, 2008 CLA-2-18:RR:E:NC:SP:232 CATEGORY: Classification TARIFF NO.:1701.99.1090; 1701.99.5090 Mr. Salomon Susi JMS Trading Corp. 689 West 26th Street Hialeah, FL 33010 RE: The tariff classification, marking and country of origin of refined sugar from Brazil and El Salvador Dear Mr. Susi: In your letter dated October 03, 2008, you requested a tariff classification ruling. The subject merchandise is described as refined cane sugar with a polarity of 99.8 degrees. The sugar is refined in Brazil and El Salvador from cane sugar produced in Brazil and El Salvador. It will be packaged in 1 ton woven sacks. The applicable subheading for refined sugar will be 1701.99.1090, HTSUS, which provides for cane or beet sugar and chemically pure sucrose, in solid form…Other…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 1701.99.5090, HTSUS. The duty rate will be 35.74 cents per kilogram.      The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.Applying the Marking Rules set forth in section 304 of the Tariff Act of 1930, as amended, and section 134 of the Customs Regulations, we find that the refined sugar is a product of Brazil and El Salvador for marking purposes. 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 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