CLA-2 CO:R:C:F 955089 ASM
District Director
U.S. Customs Service
P.O. Box 37260
Milwaukee, WI 53237-0260
RE: Application for Further Review of Protest No. 3701-93-
100123, Hydroxypropyl-beta-cyclodextrin (CAS 94035-02-6).
Dear Sir:
This is a decision on a protest filed August 19, 1993,
against your decision in the classification of merchandise
liquidated on June 11, 1993.
FACTS:
The protestant entered the subject merchandise in
subheading 3505.10.0010, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as a dextrin, dutiable at 1.1 cent/kg.
At liquidation, Customs reclassified the merchandise under
subheading 2940.00.0000 HTSUSA, as a sugar ether, dutiable at 5.8
percent ad valorem.
The protestant seeks reclassification of the goods to
subheading 3505.10.0010 HTSUSA, claiming that the chemical should
be classified under the provision for dextrins and other modified
starches.
ISSUE:
What is the proper classification under the HTSUSA of
Hydroxypropyl-beta-cyclodextrin (CAS 94035-02-6)?
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LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation (GRI's). As
stated in GRI 1, the classification is determined first in
accordance with the terms of the headings which must be read in
conjunction with the relative notes. If GRI 1 fails to classify
the goods and if the heading and legal notes do not otherwise
require, the remaining GRI's are applied in their appropriate
order. The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN's), facilitate classification
under the HTSUSA by offering guidance in understanding the scope
of the headings and GRI's.
This product was entered as a dextrin and the protestant
asserts that it should be classified as such, in accordance with
subheading 3505.10.0010 HTSUSA. Dextrins, which are provided for
in heading 3505 HTSUSA, are obtained by the degradation of starch
by hydrolysis with acids or enzymes. The resulting product is
defined as a maltodextrin. However, in order to be classified as
a dextrin under subheading 3505.10.0010 HTSUSA, the product's
"reducing sugar content" (expressed as dextrose on the dry
substance), cannot exceed 10 percent. See Legal Note 2, Chapter
35, HTSUSA and EN 3505.10 (A)(1). Furthermore, dextrins are not
single chemical compounds, but rather, polymeric carbohydrates
with very high molecular weight.
The product in question, Hydroxypropyl-beta-cyclodextrin
(CAS 94035-02-6), has the following chemical structure: (HOCH2
CH 2 CH 2)x. Thus, Hydroxypropyl-beta-cyclodextrin is a single
chemical compound, whereby the hydrogen has been replaced with a
hydroxyl propyl ether unit. This makes the product a "sugar
ether" with an extremely low molecular weight. The EN's for
heading 2940 HTSUSA, specifically include sugar ethers (whether
or not they are chemically defined). See EN's at pg. 422.
HOLDING:
The protest should be denied. A copy of this decision
should be attached to the Form 19 to be returned to the
protestant.
The product, Hydroxypropyl-beta-cyclodextrin (CAS 94035-02-
6), is properly classified under subheading 2940.00.0000 HTSUSA,
a provision for "Sugars, chemically pure, other than sucrose,
lactose, maltose, glucose and fructose; sugar ethers and sugar
esters, and their salts, other than products of heading 2937,
2938 or 2939."
Merchandise entered in 1993 and liquidated under subheading
2940.00.0000 HTSUSA was subject to the column one general rate of
duty of 5.8 percent ad valorem.
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In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS, and to the
public via the Diskette Subscription Service, the Freedom of
Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division