9822.06.15 - Specialty sugars, the foregoing which are goods of Peru, under the terms of general note 32 to the tariff schedule, if entered in an aggregate quantity not to exceed 2,000 t in any year, provided for in subheading 1701.12.10, 1701.13.10, 1701.14.10, 1701.91.10, 1701.99.10, 1702.90.10 or 2106.90.44
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty | N/A |
| Special Rate of Duty | Free (PE)
PE
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|
| Column 2 Rate of Duty | N/A |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9822.06.15, specifically addresses specialty sugars originating from Peru that meet certain import quantity limitations. It is designed to provide preferential tariff treatment for these goods under the terms outlined in general note 32 of the Harmonized Tariff Schedule. The key criteria for classification here are the origin (Peru), the aggregate annual import quantity not exceeding 2,000 metric tons, and that the sugars themselves fall within specific subheadings of Chapter 17 (sugars and sugar confectionery) or Chapter 21 (miscellaneous edible preparations).
Unlike its sibling categories, which cover a broad spectrum of goods from live animals to machinery and miscellaneous manufactured articles, this provision is highly specialized. It is not concerned with the general classification of sugars found in Chapters 17 and 21 directly, but rather with a specific trade program offering special tariff conditions for particular Peruvian sugar products that otherwise would be classified under those standard HTS chapters.
As a leaf node, this category does not have further subcategories. Its purpose is to act as a specific entry point for qualifying Peruvian specialty sugars, diverting them from their standard classification based on origin and quantity into this special provision for preferential duty treatment. Importers must carefully verify the origin, annual aggregate volume, and the underlying HTS subheading of their specialty sugar to determine eligibility under 9822.06.15.