HQ 082230: Tariff classification of sugar blends

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.

                                      HQ 082230

                                  January 12, 1989


          CLA-2 CO:R:C:G 082230 JGH

          CATEGORY: Classification

          TARIFF NO:  TSUS 183.05

          Eric R. Markus, Esq.
          Wilmer, Cutler & Pickering
          2445 M Street, NW.
          Washington, D.C. 20037-1420

          RE: Tariff classification of sugar blends

          Dear Mr. Markus:

               This is in response to your petition of April 22, 1988,
          under section 516, Tariff Act of 1930, as amended, filed on
          behalf of the United States Cane Sugar Association and the United
          States Beet Sugar Association, concerning the tariff classifi-
          cation and quota status of imported blends of sugar and dextrose.

               Your letter is being treated as a request for an information
          letter under section 175.1 of the Customs Regulations (19 CFR
          175.1) setting forth Customs position as to the tariff classifi-
          cations of the merchandise.

          FACTS:

               In your letter you state that these blends are being
          imported in various combinations.  Specifically, you identify
          blends consisting of approximately 80 percent sugar and 20
          percent dextrose, and other blends of approximately 65 percent
          sugar and 35 percent dextrose.  In addition to the foregoing
          described blends, you assert that other imported sugar blends of
          81 percent and 95 percent sugar have also been imported.  These
          products, you maintain, are competitive and virtually identical
          with domestically produced sugar blends.

          ISSUE:

               What is the proper classification of sugar blends under the
          Harmonized Tariff Schedule (HTS)?

          LAW AND ANALYSIS:

               It is your position that the blends in question are sugar
          under the tariff and not retail food products.  You believe that
          they should be classified as sugar.











                                         -2-

               Customs has classified these blends as products made from
          sugar, having a valid commercial identity, rather than as sugar
          itself.  Where the blend was packed for retail sale (e.g., 5 lb.
          bags) it was classified under the provision for other edible
          preparations, not specially provided for in item 183.05, TSUS.

               Essentially, it is your position that the "high content
          sugar blends" are not traditional sugar products of a type
          classifiable in item 183.05, regardless of whether or not they
          are packaged for retail sale.  You believe that they are merely
          blends possessing the general characteristics of the dominant
          component, sucrose.  Moreover, you maintain that the
          characteristics and uses of these sugar blends are identical to
          those of granulated sugar.  Furthermore, you point out that under
          headnote 1, part 15, Schedule 1, TSUS, foods classifiable under
          other provisions in Schedule 1 are not classifiable as edible
          preparations and it is your belief that these blends are
          classifiable under the sugar schedule.

               Under the HTS, the provision which corresponds to the TSUS
          item 183.05 for other edible preparations is heading 2106, for
          food preparations not elsewhere specified or included.  For TSUS
          item 155.20, cane or beet sugar, the corresponding HTS provision
          would be heading 1701.  Goods are classified in the HTS in
          accordance with the General Rules of Interpretation (GRI).  The
          first two rules concern the classification of products according
          to the applicable HTS headings.  However, in a case such as this,
          where you have a mixture which is not specifically described, but
          is prima facie classifiable under two headings, each of which
          refers to part only of the material contained in the mixture, GRI
          3(b) provides that mixtures consisting of different materials
          shall be classified as if they consisted of the material which
          imparts the essential character.

          HOLDING:

               In this case, the mixture or blends are mere mixtures of two
          products classifiable in Chapter 17.  Such a mixture does not
          ipso facto render the blend a food preparation; the act of mixing
          does not alter the nature or use of the product such that it
          would no longer be classifiable in Chapter 17.  Whether the
          blends are of 80 percent sucrose and 20 percent dextrose or 65




















                                         -3-


          percent sucrose and 35 percent dextrose, by application of GRI
          3(b) they are considered sugar classifiable in subheading
          1701.99.00, HTS, for cane or beet sugar, and subject to the quota
          allocations in additional U.S. note 3 to Chapter 17, HTS.

                                         Sincerely,




                                         John Durant, Director
                                         Commercial Rulings Division

















































          JGHurley:tj:typed 12/13/88
                  rewritten 01/09/89