CLA-2 CO:R:C:F 089326 EAB
Robert E. Burke, Esquire
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, Illinois 60601
Re: Crystalline Xylitol
Dear Mr. Burke:
This is in reply to your letter dated April 29, 1991 on
behalf of American Xyrofin, Inc., in which you request a binding
ruling on the tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of crystalline
xylitol.
In lieu of a sample, you have included in your written
submission the chemical structure of the compound and a
discussion of its derivation and uses.
FACTS:
Crystalline xylitol is an alcohol derived from xylose,
commonly recognized as a wood sugar mainly found in wood, straw
and hulls. The CAS Registry name of the subject compound is
"xylitol" and the CAS Registry number is 87-99-0. The chemical
structure of crystalline xylitol is CH2OH(CHOH)3CH2OH.
ISSUE:
What is the proper tariff classification under the HTSUSA of
crystalline xylitol, CAS Registry #87-99-0?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional
U.S. Rules of Interpretation. The GRIs and the Additional U.S.
Rules of Interpretation are part of the HTSUSA and are to be
considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
Heading 2905 provides in part for acyclic alcohols, and we
find, therefore, that crystalline xylitol is properly described
thereunder. Containing more than two hydroxyl (-OH) groups, it
is a polyhydric alcohol rather than a monohydric alcohol or a
diol.
For statistical purposes, we find that crystalline xylitol
is properly classifiable under subheading 2905.49.2000, HTSUSA,
providing in part for acyclic alcohols, other, other, other
polyhydric alcohols derived from sugars.
HOLDING:
Crystalline xylitol, CAS Registry #87-99-0, is classifiable
under subheading 2905.49.2000, HTSUSA, a provision for acyclic
alcohols, other polyhydric alcohols, other, other polyhydric
alcohols derived from sugars. Merchandise classified under this
subheading is subject to a 5.8 percent ad valorem rate of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division