CLA-2-29:OT:RR:NC:N2:239
Leah M. Kearns
Lubrizol Corporation
29400 Lakeland Boulevard
Wickliffe, OH 44092
Dear Ms. Kearns:
In your letter dated May 8, 2015, you requested a tariff classification ruling on three products. The three products are Glucate LT Thickener, Glucate DO Emulsifier, and Glucate SS Emulsifier.
The first product, Glucate LT Thickener, is a PEG20 methyl glucose trioleate in propylene glycol and water. It is made from an ethoxylated methyl glucose ether which has been esterified with oleic acid. It is 40% active, and is supplied as a pale, yellow liquid.
The second product, Glucate DO Emulsifier, is a methyl glucose diolate made from a methyl glucose esterified with oleic acid. It is 100% active and is supplied as an amber, viscous liquid.
The third product, Glucate SS Emulsifier, is a methylglucose sesquistearate made from a methyl glucose esterified with stearic acid. It is 100% active and supplied as off-white flakes.
You state that the three products, per GRI 1, should be classified in 2940.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939: Other.
This office disagrees.
Based on the information you provided, the CBP laboratory determined that the Glucate LT Thickener is a chemical mixture containing ethoxylated methyl glucose trioleate (40%), propylene glycol (40%), and water (20%). The propylene glycol is not used as a solvent for means of safety or transportation, but as part of the formulated product.
Based on the information you provided, the CBP laboratory determined that the Glucate DO Emulsifier (CAS no. 82933-91-3) is a heterocyclic compound with oxygen hetero-atoms only.
Based on the information you provided, the CBP laboratory determined that the Glucate SS Emulsifier is 2:3 mixture of D-glucopyranoside and octadecanoate.
The applicable subheading for Glucate LT Thickener will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 percent ad valorem.
The applicable subheading for Glucate DO Emulsifier will be 2932.99.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Heterocyclic compound with oxygen hetero-atom(s) only: Other: Other: Other: Other. The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for Glucate SS Emulsifier will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 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 Patrick Day at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division