CLA-2-38:S:N:N1:235 849851
Ms. Linda Prend
Air Import Manager
Schenker's International Fowarders, Inc.
123 Sivert Court
Bensenville, Illinois 60106
RE: The tariff classification of Isomalt, a mixture of sorbitol
and mannitol from West Germany.
Dear: Ms. Prend
In your letter dated February 16, 1990, you requested a
tariff classification ruling on behalf of your client, Irwin
Services DBA Palatinit.
According to your letter Isomalt should be classified in
2905.49.2000 HTS. Please review note 1 (a) to Chapter 29 HTS. It
specifies that only single chemically defined compounds are
classifiable in Chapter 29. Isomalt based on Mr. Irwin's
statement, is composed of 50% sorbital and 50% mannitol. Each are
separate chemically defined compounds.
Therefore the applicable subheading for Isomalt (CAS number
64519-82-0) will be 3823.90.5050, Harmonized Tariff Schedule of
the United States (HTS), which provides for chemical mixtures not
elsewhere provided for. The rate of duty will be 5 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport