CLA-2 CO:R:C:G 081993 JGH
Mr. Edward J. Corboy
Austin Chemical Company, Inc.
8410 West Bryn Mawr Ave.
Chicago, Illinois 60631
RE: HTSUSA Classification of Lactobionic Acid
and Calcium Lactobionate
Dear Mr. Corboy:
Your letters of January 8 and 14, 1988, concern the
classification in the Harmonized Tariff Schedules of the United
States (HTSUSA) of lactobionic acid and calcium lactobionate.
FACTS:
Lactobionic acid and calcium lactobionate are used as
intermediates in organic synthesis.
ISSUE:
Whether lactobionic acid and calcium lactobionate are
classifiable as pure sugar ethers in subheading 2940.00.00,
HTSUSA, or as other carboxylic acids with additional oxygen
function and their derivatives in subheading 2918.90.5000.
LAW AND ANALYSIS:
Under the HTSUSA neither lactobionic acid nor calcium
lactobionate are considered a pure sugar ether or an oxygen
heterocyclic compound. Rather they are classified under the
subheading for other carboxylic acids with additional oxygen
function and their esters, salts and other derivatives in
subheading 2918.19.5000. In fact, in the Explanatory Notes for
Chapter 29 Calcium Lactobionate is listed as an example of the
chemicals included in the category of other carboxylic acids with
additional oxygen function and their esters, salts and other
derivatives.
-2-
HOLDING:
Under the proposed HTSUSA, calcium lactobionate and
lactobionic acid are classifiable in subheading 2918.19.5000, for
other carboxylic acids with additional oxygen function and their
derivatives. The rate of duty is 4 percent ad valorem. This
classification represents the present position of the Customs
Service regarding the dutiable status of this merchandise under
the HTSUSA. If there are any changes prior to the effective
date, this advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D. N.Y.
1cc: Techinical Services
JGHurley:tj:typed 08/23/88