70. Your client is importing a shipment of blended syrups containing sugars derived from cane sugar with added yellow color but no added flavoring. The blended syrup (sirup) is capable of further mixing and is packaged consistent with the needs of commercial carbonated beverage manufacturers in 30- gallon drums and is not packaged consistent with marketing to the ultimate consumer. The syrup was manufactured in the British Virgin Islands and imported directly from the British Virgin Islands. The merchandise will be properly classified under subheading 2106.90.4400, HTSUS. The quota is open. There are 50 drums total. The net weight of the 50 drums of syrup is 4,770 kilograms. The raw (total) sugar weight is 4,436 kilograms. How much will the estimated duty be? (2025 April No.70 – Valuation, Appraisement and Duty Assessment)
A) $0.00 because the merchandise is being imported from an insular possession of the United States.
B) $0.00 because the merchandise is a product of a country designated as a beneficiary country under the Caribbean Basin Economic Recovery Act (CBERA) and the special program indicator of “E*” appears in the Special column of the Column 1 duty rate.
C) $162.38
D) $174.61
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The Answer is: C
Citation: HTSUS General Note 7(a); HTSUS General Note 7(d)(ii);
HTSUS Chapter 17, Additional U.S. Note 4; HTSUS Chapter
17 Additional U.S. Note 5; HTSUS 2106.90.4400
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