NY 815435: The tariff classification of Demerara Sugar Cubes and Amber Sugar Crystals from Belgium.

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 815435

                         October 11, 1995

CLA-2-17:R:N2:232 815435  

CATEGORY:  Classification

TARIFF NO.: 1701.11.1000; 1701.11.5000; 1701.12.1000;             
            1701.12.5000  

Ms. Patricia A. Pietzak
The Gilway Company Ltd.
17 Arcadian Avenue
Paramus, NJ 07652-1203 

RE:  The tariff classification of Demerara Sugar Cubes and Amber
     Sugar Crystals from Belgium.

Dear Ms. Pietzak:

     In your letter dated September 27, 1995 you requested a
tariff classification ruling.

     Samples were submitted with your request.  The Demerara
Sugar Cubes are produced from sugar cane and have a polarity of
98.5 degrees.  You indicated in a telephone conversation with
this office that the Amber Sugar Crystals are produced from sugar
beets and have a polarity of 98.5 degrees.  Both products will be
imported packaged for retail sale for use as sweeteners. 

     The applicable subheading for the Demerara Sugar Cubes, if
described in additional U.S. note 5 to chapter 17 and entered
pursuant to its provisions will be 1701.11.1000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
cane or beet sugar and chemically pure sucrose, in solid form: 
raw sugar not containing added flavoring or coloring matter: 
cane sugar.  The rate of duty will be 1.4606 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 0.943854 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 1701.11.5000, HTS. 
The rate of duty will be 38.85 cents per kilogram.  In addition,
products classified under subheading 1701.11.5000, HTS, will be
subject to additional duties based on their value as described in
subheadings 9904.17.01 to 9904.17.06, HTS.   

     The applicable subheading for the Amber Sugar Crystals, if
described in additional U.S. note 5 to chapter 17 and entered
pursuant to its provisions will be 1701.12.1000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
cane or beet sugar and chemically pure sucrose, in solid form: 
raw sugar not containing added flavoring or coloring matter: 
beet sugar.  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 1701.12.5000, HTS. 
The rate of duty will be 41 cents per kilogram.  In addition,
products classified under subheading 1701.12.5000, HTS, will be
subject to additional duties based on their value as described in
subheadings 9904.17.08 to 9904.17.15, HTS. 

     Sugar classifiable under subheadings 1701.11.1000 and
1701.12.1000, HTS, is subject to import quotas allocated on a
country by country basis, determined on the origin of the raw
sugar.  Inquiries on sugar quota requirements should be made
directly to:

                             United States Department of Agriculture
             Foreign Agricultural Service
             Import Policies & Programs Div.
             14th Street & Independence Ave.
             Washington, D.C. 20250-1000
             Tel# 202-690-1632

     This ruling is being issued under the provisions of Section
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 212-466-5730.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director,
                                        National Commodity
                                        Specialist Division