CLA-2 CO:R:C:F 955867 K
TARIFF No.: 2936.28.0000
Mr. Ralph C. Meola
Rhone-Poulenc Inc.
CN 5266
Princeton, New Jersey 08543-5266
RE: Revocation of New York Ruling Letters (NYRL) 850780 And
850781; Cryptovit E 50 Enrobe, Microvit E 50 GS, And Microvit
E 50 ADS
Dear Sir:
In response to your letters dated March 13 and March 15,
1990, the Customs Service issued NYRLs 850780 and 850781, dated
March 30, 1990, which held that Cryptovit E 50 Enrobe, Microvit E
50 GS and Microvit E 50 ADS, from France, were classified in
subheading 3003.90.0000, Harmonized Tariff Schedule of the United
States (HTSUS), as medicaments 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, dutiable at the general rate of 6
percent ad valorem. This letter is to inform you that NYRLs
850780 and 850781 no longer reflect the views of the Customs
Service and are revoked in accordance with section 177.9(d) of
the Customs Regulations. Pursuant to section 625, Tariff Act of
1930 (19 U.S.C. 1625), as amended by section 625 of Title VI
(Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057,
2186 (1993)(hereinafter section 625), notice of the proposed
revocation of NYRLs 850780 and 850781 was published on July 13,
1994, in the Customs Bulletin, Volume 28, Number 28. The
following represents our position.
FACTS:
Cryptovit E 50 Enrobe (NYRL 850780) consists of dl-alpha
tocopherol acetate (Vitamin E), coated with gelatin, and silicon
dioxide. Microvit E 50 GS (NYRL 850781) consists of Vitamin E
acetate coated with gelatin/lactose, and Microvit E 50 ADS
consists of Vitamin E coated with silicon dioxide. The products
are used in the manufacture of animal feeds.
-2-
ISSUE:
The issue is whether the products described above are
classifiable in heading 3003 or heading 2936, HTSUS.
LAW AND ANALYSIS:
Headquarters Ruling Letter (HRL) 953829, dated July 26,
1993, concerned similar issues and controls our decisions for the
above described products. HRL 953829 revoked the decision in
NYRL 839134, dated April 27, 1989, which held that similar coated
vitamins were excluded from heading 2936. The revocation ruling
noted that the notes to heading 2936, Explanatory Notes to the
Harmonized Commodity and Coding System (which represent the
official interpretation of the tariff at the international level)
were changed, effective February 1992, to read as follows.
The products of this heading [2936] may be stabilised for the purposes of preservation or transport:
- by adding anti-oxidants,
- by adding anti-caking agents (e.g., carbohydrates),
- by coating with appropriate substances (e.g., gelatin,
waxes or fats), whether or not plasticised, or
- by absorbing on appropriate substances (e.g., silicic
acid),
provided that the quantity added or the processing in
no case exceeds that necessary for their preservation
or transport and that the addition or processing does
not alter the character of the basic product and render
it particularly suitable for specific use rather than
for general use.
Because of the coating, the vitamins in NYRL 839134, were
considered finished products and prepared for a specific use.
However, in HRL 953829, based on the changes in the Explanatory
Notes, we held that the coating of the vitamins did not render
the vitamins particularly suitable for specific use rather than a
general use and that the vitamins were classified in heading
2936. We reach the same conclusion for the vitamins in question. Each of the products contains a single active ingredient,
Vitamin E acetate, and the coatings stabilize the products for
the purposes of preservation or transport. Accordingly, the
products are classifiable in heading 2936, and in particular, in
subheading 2936.28.0000, HTSUS.
HOLDING:
Products known as Cryptovit E 50 Enrobe, Microvit E 50 GS,
and Microvit E ADS, each of which contains a single active
ingredient, Vitamin E coated with gelatin and/or silicon dioxide
as a stabilizer, and used in the preparation of animal feeds, are
classifiable as vitamins and their derivatives, unmixed, Vitamin
-3-
E and its derivatives, in subheading 2936.28.0000, HTSUS,
dutiable at the general rate of 7.9 percent ad valorem.
Pursuant to 19 CFR 177.9(d), NYRLs 850780 and 850781 are
revoked.
In accordance with section 625, this ruling will become
effective 60 days from the date of its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to
section 625 does not constitute a change of practice or position
in accordance with section 177.10(c)(1), Customs Regulations (19
CFR 177(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division