CLA-2:CO:R:C:G 086177 SER
Mr. Edmund Corby
Austin Chemical Company, Inc.
9655 West Bryn Mawr Avenue
Rosemont, IL 60018-5299
RE: Reclassification of Calcium Lactobionate and Lactobionic Acid
Dear Mr. Corby:
This is in reference to your request in January 1988, for
the classification of lactobionic acid and calcium lactobionate
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). In Headquarters Ruling Letter (HRL) 081993,
the products at issue were classified under subheading
2918.19.5000, HTSUSA, which provides for other carboxylic acids
with additional oxygen functions and their derivatives.
Upon further consideration, it is Customs position that the
proper classification of these products is in subheading
2940.00.0000, HTSUSA, which covers calcium salt of a sugar ether.
Calcium lactobionate and lactobionic acid are classifiable
in subheading 2932.90.5000, HTSUSA, which provides for other
heterocyclic compounds, with oxygen hetero-atom(s) only. But,
from its structure, the products are not only a heterocyclic
compound but also a calcium salt of a sugar ether under
subheading 2940.00.0000, HTSUSA. Note 3 to Chapter 29, HTSUSA
(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.
Calcium lactobionate and lactobioinc acid are properly
classified in subheading 2924.00.0000, HTSUSA, which provides for
calcium salts of a sugar ether. The rate of duty is 5.8 percent
ad valorem.
Ruling 081993 is hereby revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division