CLA-2-29:RR:NC:2:240 L81688

Ms. Dana L. Bounds
UPS supply Chain Solutions
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of D-Xylose, CAS # 58-86-6, from China

Dear Ms. Bounds:

In your letter dated December 21, 2004 you requested a tariff classification ruling on behalf of your client ChemNutra.

The subject product, D-Xylose, is a chemically pure sugar extracted from wood or straw. Based on your letter, D-Xylose is used to produce xylitol, which is a nutritive sweetener. It is also used in foods for diabetics as a sweetening agent.

The applicable subheading for D-Xylose will be 2940.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ether, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939: Other….. The rate of duty will be 5.8 percent ad valorem.

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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division