CLA-2-29:RR:NC:2:239 M80537
Ms. Jacqueline Dee
Camida
Tower House
New Quay
Clonmel
Co. Tipperary, Ireland
RE: The tariff classification of Naringin 60% Water Soluble (CAS 10236-47-2); 2-Benzofurancarboxylic Acid (CAS 496-41-3); 3-Quinuclidinone HCL (CAS 1193-65-3); and 3-Pyridine Carboxaldehyde (CAS 500-22-1) from Ireland.
Dear Ms. Dee:
In your letter dated February 21, 2006, you requested a tariff classification ruling for the above chemical compounds.
Naringin is a naturally occurring glycoside present in the flowers of grapefruit trees. It is also found in the fruit and rind, and is the main bitter component of grapefruit juice. The applicable subheading will be 2938.90.0000, HTSUS, which provides for: “Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.” The rate of duty will be 3.7 percent ad valorem.
Naringin may be subject to the Toxic Substances Control Act (TSCA), which is regulated by the U.S. Environmental Protection Agency (EPA). Information on the Toxic Substances Control Act can be obtained by calling the EPA at (202) 554-1404, or by visiting the following website: www.epa.gov.
Naringin may also be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at 301-575-0156, or by visiting the following website: www.fda.gov/oc/bioterrorism/bioact.html.
The applicable subheading for 2-Benzofurancarboxylic Acid, which will be used for pharmaceutical research and development, will be 2932.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other aromatic heterocyclic compounds with oxygen hetero-atom(s) only. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for 3-Pyridine Carboxaldehyde and 3-Quinuclidinone HCL, which will be used for pharmaceutical research and development, will be 2933.39.6190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for heterocyclic compounds with nitrogen hetero-atom(s) only: compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: other. The rate of duty will be 6.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Richard Dunkel at 646-733-3032.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division