DEPARTMENT OF THE TREASURY
U.S. CUSTOMS SERVICE
~,,VASHINGTON, D C
HQ 084421
MAY 31 1988
CLA-2 CO:R:C:G 084421 JGH
Category: Classification
Tariff No: 3823.90.5050
Mr. Edmund J. Corboy
Austin Chemical Company, Inc.
9655 West Bryn Mawr Ave
Rosemont, Ill. 60018-5299
RE: Classification of a mixture of triglycerides from Japan.
Dear Mr Corboy:
Your letter of February 25, 1989, concerns the tariff
classification of a mixture of fatty triglycerides under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The material is described as Gamma-Linolenic acid oil
(triglycerides) derived from a microorganism (Mortierella
Isabellina, a fungus) by a fermentation process. In a Customs
laboratory report a sample was said to be composed of fatty
triglycerides of which a certain percentage of the derivable fatty
acids is gamma linolenic acid. Technical sources consulted were
said to reveal that the material was derived from hydrocarbons by
fermentation using Mortierella Isabellina fungus. The material
was said to be used in human nutritional products.
ISSUE:
Whether a mixture a fatty triglycerides is classifiable in the
HTSUS as a food preparation or a chemical mixture.
LAW AND ANALYSIS:
Classification in the HTSUS is governed by the General Rules
of Interpretation (GRI). GRI 1 provides that the classification
is determined first in accordance with the terms of the headings and
any relative Section or Chapter notes. Heading 3823, HTSUS,
includes mixtures of chemicals not specifically provided for in any
other section of the HTSUS. Chapter Note l(b) to Chapter 38 states
that mixtures of chemicals
--2--
with food stuffs or other substances of nutritive value of a kind
used with human food stuffs are not included in the chapter.
Heading 2106 which covers food preparations would cover mixtures
of chemicals with added recognized food ingredients (flour, etc.).
However, the material here is a chemical mixture. Subheading
3823.90.40, HTSUS, covers mixtures of fatty substances of animal
or vegetable origin. Since, the fatty triglycerides in question
are said to be derived from hydrocarbons, they would not be
considered to be of animal or vegetable origin.
HOLDING:
Mixtures of fatty triglycerides of the type described above
are classifiable in subheading 3823.90.5050, HTSUS, dutiable at the
rate of 5 percent ad valorem.
Sincerely,
John Durant, Director
Commerical Rulings Division