CLA-2 RR:CR:GC 962686ptl
Ms. Stella F. Alber
American Overseas Air Freight, Inc.
11034 South La Cienega Boulevard
Inglewood, CA 90304-1198
RE: Acerola Extract Powder Type 1000; NY 865903 revoked.
Dear Ms. Alber:
In New York Ruling Letter (NY) 865903, issued to you on November 5, 1991, on behalf of Weinstein Chemicals, Inc., Customs ruled that Acerola extract powder, type 1000, treated with maltodextrin which functions as an anticaking agent, containing 17 - 19 percent Vitamin C, which is imported in bulk form to be used in the manufacture of Vitamin C preparations, was classified in subheading 3003.90.0000, Harmonized Tariff Schedule of the United States (HTSUS). This provision provides for “Medicaments (excluding goods of 3002, 3005, or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.”
Customs has reviewed this ruling and determined that this classification is incorrect. Therefore, this ruling revokes NY 865903 and sets forth the correct classification of acerola extract powder.
Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed revocation of NY 865903 was published on December 29, 1999, in the Customs Bulletin, Volume 33, Number 52. One comment was received in response to the notice.
FACTS:
Acerola extract powder is produced from the juice of Acerola cherries. The extract is produced by vacuum drying the juice which has been treated with maltodextrin to prevent caking. You state that the extract contains 17 - 19 percent Vitamin C.
In your ruling request, you suggested that the product be classified in heading 2936, HTSUS, which provides for provitamins and vitamins, natural or reproduced by synthesis.
ISSUE:
What is the classification of Acerola extract powder, type 1000, containing an anticaking agent, imported in bulk form?
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS headings under consideration are as follows:
2009 Fruit juices (including grape must) and vegetable juices, not fortified with vitamins or minerals, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter:
* * *
2009.80 Juice of any other single fruit or vegetable:
2009.80.60 Other.
2009.80.6010 Cherry juice.
2106 Food preparations not elsewhere specified or included:
2106.90 Other:
Other
Other
Other
Other
Other
2106.90.9998 Other.
2936 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent:
* * *
Vitamins and their derivatives, unmixed:
2936.27.0000 Vitamin C (Ascorbic acid) and its derivatives.
* * *
2936.90.0000 Other, including natural concentrates.
3003 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale:
* * *
3003.90.0000 Other.
In your initial classification request, you proposed that the goods be classified in subheading 2936.27.0000, HTSUS, which provides for vitamin C and its derivatives. As stated above, we must refer to chapter notes when classifying goods. Chapter note 1(a) to Chapter 29 states that the headings of that chapter apply only to “separate chemically defined organic compounds.” The Acerola extract powder is the dried concentrated juice of the fruit. Although it is high in Vitamin C, the product is not a “separate, chemically defined organic compound” vitamin described by the chapter note. Therefore, the product cannot be classified in subheading 2936.27.0000, HTSUS.
For the same reason, the product is not eligible for classification in subheading 2936.90 which covers natural concentrates of vitamins. The products covered by this subheading have been isolated from their source by one or more chemical or physical processes and the resulting product is an isolated substance. The Acerola extract powder is the dried juice of the Acerola cherry and not the pure vitamin.
The comment received voiced the opinion that Customs was interpreting the language of the ENs “too narrowly” when discussing vitamin purity. We disagree. Both the Chapter notes and the ENs refer to concentrates which have been isolated from their (vegetable or animal) sources by one or more chemical or physical methods such as distillation, saponification, crystallization, acylation, etc. to form the desired products. The Acerola extract powder is not a true extract or vitamin concentrate, but rather a spray-dried juice to which maltodextrin has been added. As such, heading 2936 is inappropriate.
NY 865093 classified the goods in subheading 3003.90.0000, HTSUS. However, the ENs to heading 3003, HTSUS, state, in part, that “This heading covers medicinal preparations for use in the internal or external treatment or prevention of human or animal ailments. These preparations are obtained by mixing together two or more substances.” While it is not disputed that the product contains a significant amount of Vitamin C, and you state that it is to be used in the manufacture of vitamins, the product is not formulated for the treatment of any medical condition. In its imported condition, the product is not intended for therapeutic or prophylactic uses. Consequently, it cannot be classified in heading 3003, HTSUS.
Although fruit juices may be concentrated or in powder form and still be classified in heading 2009, HTSUS, there are strict limitations on the types of substances which may be added to the juice.
The ENs to chapter 20 indicate the types of substances which may be added to juices of heading 2009:
The juices of this heading may be concentrated (whether or not frozen) or in the form of crystals or powder provided, in the latter case, that they are entirely or almost entirely soluble in water. Such products are usually obtained by processes involving either heat (whether or not in a vacuum) or cold (lyophilisation).
Provided they retain their original character, the fruit or vegetable juices of this heading may contain substances of the kinds listed below, whether these result from the manufacturing process or have been added separately:
(1) Sugar.
(2) Other sweetening agents, natural or synthetic, provided that the quantity added does not exceed that necessary for normal sweetening purposes and that the juices otherwise qualify for this heading, in particular as regards the balance of the different constituents (see Item (4) below).
(3) Products added to preserve the juice or to prevent fermentation (e.g., sulphur dioxide, carbon dioxide, enzymes).
(4) Standardising agents (e.g., citric acid, tartaric acid) and products added to restore constituents destroyed or damaged during the manufacturing process (e.g., vitamins, colouring matter), or to “fix” the flavour (e.g., sorbitol added to powdered or crystalline citrus fruit juices). However, the heading excludes fruit juices in which one of the constituents (citric acid, essential oil extracted from the fruit, etc.) has been added in such quantity that the balance of the different constituents as found in the natural juice is clearly upset; in such case the product has lost its original character.
The vegetable juices of this heading may also contain added salt (sodium chloride), spices or flavouring substances.
Similarly, intermixtures of the juices of fruits or vegetables of the same or different types remain classified in this heading, as do reconstituted juices (i.e., products obtained by the addition, to the concentrated juice, of a quantity of water not exceeding that contained in similar non concentrated juices of normal composition).
The comment received in response to the proposal contends that Customs interpretation of substances permitted to be added to concentrated juice is “too narrow.” Customs disagrees. In addition to requiring that the juices “retain their original character”, the ENs are very specific about not only what may be added to a juice, but also the reason for its being added. See HQ 955893, dated June 6, 1994, which held that “sparkling apple juice” was not classified as a juice because the addition of carbon dioxide did not “restore a constituent that was destroyed or damaged during a manufacturing process, and it does not prevent fermentation of the juice, then it is reasonable to conclude that the addition is for other reasons.”
As described in NY 865903, maltodextrin is added to the Acerola extract powder as an anticaking agent. The ENS list four types of substances which may be added to juices. Maltodextrin does not fall within any of these types. It is not added as a sugar or sweetener. It is not added as a preservative, and it does not prevent fermentation. It is not a standardizing agent, and is not added to replace a lost constituent. Maltodextrin is not normally found in juices. Its addition causes the juice to lose its original character. Therefore, the Acerola extract of NY 865903 cannot be classified as a juice of chapter 20.
The Acerola extract powder will be used in the production of human food supplements. Because the product cannot be classified in a more specific heading, it is classified in heading 2106.90.9998, HTSUS, as a food preparation, not elsewhere specified or included, ... other.
HOLDING:
Acerola extract powder, Type 1000, containing an anticaking agent is classified in subheading 2106.90.9998, HTSUS, as a food preparation, not elsewhere specified or included, other, other, other, other, other, other, other.
NY 865903, dated November 5, 1991, is hereby revoked. In accordance with
19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division