NY a86707: The tariff classification of Sugar Crystals from Korea.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY A86707

                         August 27, 1996

CLA-2-17:RR:NC:FC:232 A86707  

CATEGORY:      Classification

TARIFF NO.:    1701.99.1000; 1701.99.5000  

Mr. Joe Kaminsky
Reggie Kaminsky Co.
6547 Corsica Drive
Memphis, TN 38120

RE:  The tariff classification of Sugar Crystals from Korea.

Dear Mr. Kaminsky:

     In your letter dated August 7, 1996, you requested a tariff
classification ruling.

     You submitted a sample and descriptive literature with your
request.  The merchandise in question is a refined sugar which
appears to be a specialty sugar, with large, irregular, caramel-
colored crystals, which distinctive color is said to be the
result of a low-heat aging process.  The product, which is said
to have a polarity of 99.63 percent, is made from 100 percent
pure cane sugar (sucrose) and is intended for use as a coffee
sweetener.    

      The applicable subheading for the sugar crystals, if
described in additional U.S. note 5 to chapter 17 and entered
pursuant to its provisions, 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.  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 39.95 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 this 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 212-466-5730.



                                        Sincerely,




                                        Roger J. Silvestri
                                        Director,
                                        National Commodity
                                        Specialist Division