HQ 085560
December 19,1989
CLA-2 CO:R:C:G 085560 JGH
Mr. Alfred T. Ericson
Sandoz Pharmaceuticals Corporation
Box 83288
Lincoln, Nebraska 68501
RE: Calcium Lactobionate;HRL 081993 of
October 31, 1988, revoked
Dear Mr. Ericson:
Your letter of November 20, 1989, concerns Customs
ruling on the classification of calcium lactobionate under
the Harmonized Tariff Schedules of the United States (HTSUS).
FACTS:
Calcium lactobionate is said to have the chemical name:
Calcium bis (4-o- (beta-D-galactosyl)-D- gluconate. In
Headquarters Ruling Letter (HRL) 081993, dated October 31,
1988, it was classified in subheading 2918.19.5000, HTSUS,
based on the eo nomine listing in the Explanatory Notes to
Chapter 29, HTSUS, where it appeared as an example of
carboxylic acids with additional oxygen function and their
esters, salts and other derivatives.
ISSUE:
Classification of calcium lactobionate in the HTSUS.
LAW AND ANALYSIS:
Classification in heading 2918 was based on the eo nomine
listing of calcium lactobionate under that heading in the
Explanatory Notes. However, the Explanatory Notes are merely
-2-
a guide to the interpretation of the provisions of the HTSUS at
the international level and are not binding. The chapter
notes, on the other hand, do have legal effect and are to be
followed.
It is your position that calcium lactobionate is
classifiable under the provision for other heterocyclic
compounds, with oxygen hetero-atoms(s) only, in subheading
2932.90.5000, HTSUS.
From its structure, calcium lactobionate is not only a
heterocyclic compound but, in addition, it is a calcium salt of
a sugar ether. Note 3 to Chapter 29 (Organic Chemicals) states
that goods which can be classified in two or more headings of
the chapter are to be classified in that one of those headings
which occurs last in numerical order.
While calcium lactobionate, as you state, is described in
subheading 2932.90.5000, HTSUS, it is also described in
subheading 2940.00.000, HTSUS. Therefore, following note 3
chapter 29, HTSUS, calcium lactobionate is classifiable as a
calcium salt of a sugar ether in subheading 2940.00.000, HTSUS.
HOLDING:
Calcium Lactobionate is classifiable in subheading
2940.00.000,HTSUS. The rate of duty is 5.8 percent ad valorem.
Headquarters Ruling Letter 081993 is hereby revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D., N.Y.Seaport
hurley library/peh
085560