HQ 085775
February, 27, 1990
CLA-2:CO:R:C:G 085775 SER
Mr. John Harner
Traxx International
P.O. Box 107
Pine Brook, NJ 07058
RE: Reconsideration of New York Ruling Letter 845155; Quercetin
Dihydrate
Dear Mr. Harner:
This is in reference to your request for reconsideration of
the New York Ruling Letter (NYRL) 845155, which classified
quercetin dihydrate under subheading 2932.90.4100 of the
Harmonized Tariff Schedule of the United States (HTSUSA), which
provides for other aromatic heterocyclic compounds with oxygen
hetero-atom(s) only.
FACTS:
The product at issue is Quercetin dihydrate, produced by
Alps Pharmaceutical Ind. Co. Ltd of Japan. Quercetin is a
yellow, odorless powder, that is stated to be primarily used in
health foods and therapeutically to decrease capillary fragility.
ISSUE:
Whether the classification in the NYRL 845155 of Quercetin
dihydrate is the correct classification.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
To aid in the interpretation of the headings, the Explanatory
Notes are utilized. The Explanatory Notes constitute the
official interpretation of the tariff at the international level.
-2-
In your initial request, you state that since quercetin is
derived from the glycoside rutin, it is provided for under
subheading 2938.10.00, HTSUSA, as rutoside (rutin) and its
derivatives.
Based on the structure of the HTSUSA, the Chapter notes and
the Explanatory Notes, it is our interpretation that a derivative
of a compound results from the modification of that compound by
adding to the moiety or basic structure of the compound without
loss of that basic structure.
Heading 2938, HTSUSA, reads "glycosides, natural or
reproduced by synthesis, and their salts, ethers, esters and
other derivatives." Glycoside is defined in the Condensed
Chemical Dictionary, 11th ed., page 571, as "one of a group of
organic compounds, of abundant occurrence in plants which can be
resolved by hydrolysis into sugars and other organic substances
known as aglycones." Glycosides are acetals which contain an
aglycone (such as alcohols, phenols and heterocyclics) and sugars
(such as glucose).
Rutin, also known as quercetinrutinoside is a glycoside
found in many plants. Upon hydrolysis it yields quercetin
(aglycone) and rutinose (sugar).
Again, Heading 2938, HTSUSA, provides for glycosides,
natural or reproduced by synthesis, and their salts, ethers,
esters and other derivatives. Salts, ethers and esters are all
functional groups which are added onto the glycoside moiety. The
basic glycoside structure (aglycone and sugar) remains intact.
Therefore, more specifically to the article at issue, we
interpret the term derivative to refer to a glycoside in which a
chemical group has been added to the basic glycosidic moiety. To
fall within 2938, HTSUSA, a compound must contain the basic
glycosidic structure.
Tannates and tannins are the only examples of glycoside
derivatives provided for in the Explanatory Notes. Tannates and
tannin derivatives are products in which tannic acid is added to
the glycosidic structure.
Quercetin is not a glycoside or a salt, ether, ester or
other derivative of a glycoside. It is a hydrolysis product, the
aglycone of rutin and therefore is not provided for in Heading
2938, HTSUSA.
-3-
HOLDING:
The product at issue, quercetin dihydrate, is properly
classified in subheading 2932.90.4100, HTSUSA, which provides for
other aromatic heterocyclic compounds with oxygen hetero-atom(s)
only. The rate of duty is 13.5 percent ad valorem.
New York Ruling Letter 845155 is hereby affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division