CLA-2-39:OT:RR:NC:N2:237
Renee E. Lewis
Centerchem, Inc.
20 Glover Avenue
Norwalk, CT 06850
RE: The tariff classification of Capol 164C hydroxypropyl methylcellulose (CAS-9004-65-3) from Germany.
Dear Ms. Lewis:
In your letter dated October 27, 2009 you requested a tariff classification ruling. You provided Product Description Sheets, Product Application Instruction Sheets, MSDS Sheets and a CAS Number for our review. Your sample was forwarded to the New York Customs Laboratory for analysis.
Capol 164C is a modified cellulose known as hydroxypropyl methylcellulose consisting of 5-10% hydroxypropyl methylcellulose, 80-90% ethanol (denatured with ethyl acetate) and 5-10% water. The ethanol and water are described as solvents or (more precisely) carriers. The imported product will be imported in white opaque liquid form as a food additive for use as a glaze or barrier coaing on chocolate candy and other confectionery products.
Based on New York Customs Laboratory Report NY20091409 dated November 12, 2009: The sample, Capol 164C, is a white opaque liquid with an alcoholic scent. Based on importer information and laboratory analysis, the product contains hydroxypropyl methylcellulose (5-10%, in water (5-10%) and ethanol (80-90%). The sample is a cellulose ether, other, not elsewhere specified or included, in primary form.
Chapter 39 Note 2. (e) is relevant to your product and provides: This chapter does not cover: Solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 percent of the weight of the solution (heading 3208). Anhydrous ethanol (80-90% by weight of the product) is a volatile organic solvent. However, hydroxypropyl methylcellulose is not soluble in ethanol (Hawley’s Condensed Chemical Dictionary 14th edition). Therefore, the product is not considered a solution.
Based on your e:mail dated December 3, 2009, you stated that: Ethanol and water are separate ingredients that are added separately. The vapour pressure for both ingredients is as follows: 1. Ethanol anhydrous (99.99% by weight) - vapour pressure 42.7 mm Hg (20C). 2. Water - vapour pressure 17.6 mm Hg (20C). The blend of ethanol and water is used as a solvent for the hydroxypropyl methylcellulose. Hydroxypropyl methylcellulose is not soluble in anhydrous alcohol and, therefore, we need a certain percentage of water in the recipe. Hydroxypropyl methylcellulose is not soluble in pure alcohol (ethanol) and hdroxypropyl methylcellulose is not soluble in pure water. Therefore, in order to solubilise the hydroxypropyl methylcellulose, a blend of the two solvents (ethanol + water) added individually is used.
Based on a teleconference with the New York Customs Laboratory dated December 17, 2009, the following information was obtained: Hydroxypropyl methylcellulose swells in water producing a colloidal type of suspension (imprecisely called a solution). Hydroxypropyl methylcellulose is insoluble in anhydrous alcohol. In this case, ethanol functions as a carrier and not as a solvent. Therefore, the Chapter 39 Note 2. (e) exclusion for “Solutions (other than collodions)” does not exclude your product.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to Chapter 3912 is applicable to your product and provides for: Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms. EN 3912 (4) provides for: Cellulose ethers. Hydroxypropyl methylcellulose (CAS-9004-65-3) is a cellulose ether.
The applicable subheading for Capol 164C hydroxypropyl methylcellulose will be 3912.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms: Cellulose ethers:
Other. The rate of duty will be 4.2% ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
This merchandise 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 FDA at 301-575-0156, or at the Web site www.FDA.gov/oc/bioterrorism/bioact.html.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division