The tariff classification of sugar with cinnamon from Brazil

NY R00564 July 29, 2004 CLA-2-17:RR:NC:SP:232 R00564 CATEGORY: Classification TARIFF NO.: 1701.91.4800 Ms. Carolina Gimenes Fuchs Agro Brasil Ltda. Fazenda Gleba da Barra s/n Zona Rural Brasilandia de Minas, MG Brazil 38779-000 RE: The tariff classification of sugar with cinnamon from Brazil Dear Ms. Gimenes: In your letter dated July 14, 2004 you requested a tariff classification ruling. The subject merchandise is stated to contain 90 percent to 95 percent sugar and 5 percent to 10 percent cinnamon powder. The product will be used two ways after importation. It will be repackaged and sold, ready for use. It will also have an industrial use as an ingredient in other products. For purposes of this ruling, it is understood that the sugar is derived from sugar cane. The applicable subheading for the sugar with cinnamon, used as an ingredient in other products, will be 1701.91.4800, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form...containing added flavoring matter whether or not containing added coloring... articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified under subheading 1701.91.4800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.31 to 9904.17.38, HTS. Your inquiry does not provide enough information for us to give a classification ruling on sugar with cinnamon, which will be repackaged. Your request for a classification ruling should include information on the size and type of packaging. Also, indicate whether the product will be repackaged for retail sale to the ultimate consumer, or repackaged for wholesale and/or foodservice use. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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