CLA-2-29:RR:NC:2:239 K85644
Mr. Steven B. Zisser
Zisser Customs Law Group
Suite 114
2297 Niels Bohr Court
San Diego, CA 92154
RE: The tariff classification of Co-Enzyme Q10 (CAS 303-98-0) from Germany.
Dear Mr. Zisser:
In your letter dated April 17, 2004, on behalf of your client AHD International, LLC, you requested a tariff classification ruling for Co-Enzyme Q10 which will be used as a chemical intermediate. Co-Enzyme Q10, also known as Ubiquinone 50 and Ubidecarenone, has the chemical structure C59H90O4, and the chemical name 2-(3,7, 11,15,19,23,27,31,35,39 - decamethyl - 2,6,10,14,18,22,30,34,38-tetracontadecaenyl)-5, 6-dimethoxy-3-methyl-1,4-benzoquinone.
The applicable subheading will be 2914.69.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for ketones and quinones, whether or not with other oxygen function, and their halogenated, sulfonated, nitrated, or nitrosated derivatives: other. Pursuant to General Note 13 to the Harmonized Tariff Schedule this product is duty free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Andrew Stone at 646-733-3032.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division