CLA-2-29:RR:NC:2:239
Mr. Robert B. McKay
SEPPIC, Inc.
30 Two Bridges Road, Suite 210
Fairfield, NJ 07004
RE: The tariff classification of SEPIVITAL (CAS 127061-56-7) from Japan
Dear Mr. McKay:
In your letter dated April 24, 2007, you requested a tariff classification ruling for SEPIVITAL (Potassium Ascorbyl Tocopheryl Phosphate), Chemical Name – L-ascorbic acid, 2[(2R)-3,4-dihydro-2,5,7,8-tetramethyl-2-[(4R,8R)-4,8,12-trimethyltride cyl]-2H-1-benzopyran-6-yl hydrogen phosphate], monopotassium salt (9CL). You state that SEPIVITAL is a phosphoric diester of vitamins E and C and used in the cosmetics industry.
In your inquiry you request classification in subheading 2936.29.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other vitamins and their derivatives: Other: Other: Other." While we have found a number of articles referring to experimentation with SEPIVITAL potassium ascorbyl tocopheryl phosphate) in clinical settings, it is clear that its principle use is as an antioxidant in cosmetic products, particularly in moisturizing, skin care, and so-called anti-aging products. Heading 2936 is a principle use provision. Based on principle use, and the fact that the product is a “new molecule,” this office is of the opinion that it cannot be described as having an effect that is in any way essential to the proper functioning of human or other animal organisms (Heading 2936 Explanatory Note, p. VI-2936-1). Since Heading 2936 is a principle use provision, we would apply the same analysis to SEPIVITAL as was used in the determination
of the classification of the subject ascorbic acid derivatives of HQ 965022 of March 8, 2002. Therefore, the applicable subheading will be 2932.29.3000, HTSUS, which provides for heterocyclic compounds with oxygen hetero-atom(s) only: other lactones: aromatic: other: products described in additional U.S. note 3 to section VI. 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