First Tranche of FY 2013 Specialty Sugar TRQ Opens Oct 12
CBP issued a memorandum on saying the first tranche (period 1) for the fiscal year 2013 specialty sugar tariff rate quota opens Oct. 12, 2011, at 1 p.m. EDT, or its equivalent in other time zones.
The first tranche has a specialty sugar allocation of 1,656,000 kg (1,825 short tons raw value (STRV)), and is expected to oversubscribe at opening moment.
Specialty Sugar Certificate Required for In-Quota Rate, Etc.
A specialty sugar certificate is required to claim the in-quota (low) rate; however, no specialty sugar certificate is required for the over-quota (high) rate.
CBP’s notice also lists the relevant HTS Chapters 17 and 21 tariff numbers for the in-quota rate, as well as the HTS Chapters 17, 21, and 99 tariff numbers for the over-quota rate. CBP explains that if the quota fills at opening moment and the importer takes custody of the merchandise prior to determination of the opening status, the importer will be required to pay the high duty rate on the over-quota portion of the entry summary.
Filers who choose to pay quota entries via Automated Clearinghouse (ACH) statement are obligated to pay the original duty amount, even if the quota oversubscribes. CBP cannot refund duties on prorated quota entries until the statement has been paid.
(See ITT’s Online Archives 12090713 for summary of the USDA announcement of the FY 2013 TRQs for raw, refined and specialty sugar, and their opening dates.)
CBP contact --Pelbea Griffin Jones (202) 863-6585
(QBT-12-521, dated 10/10/12)