CLA-2-39:OT:RR:NC:N:5:137
John M. Peterson
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, New York 10006
RE: The tariff classification of hydroxypropyl methylcellulose phthalate (CAS-9050-31-1) and hydroxypropyl methylcellulose acetate succinate (CAS-71138-97-1) from Japan
Dear Mr. Peterson:
In your letter dated November 7, 2023, you requested a tariff classification ruling on behalf of your client SE Tylose USA, Inc.
Item 1 is noted to be hydroxypropyl methylcellulose phthalate (CAS-9050-31-1). It is a colorless, odorless white powder. It is used in the pharmaceutical industry as a coating agent for tablets.
Item 2 is noted to be hydroxypropyl methylcellulose acetate succinate (CAS-71138-97-1). It is a white/off-white powder with a faint acetic acid odor. It is used in the pharmaceutical industry as a coating agent for tablets.
NY Ruling H85866 dated September 5, 2001, classified hydroxypropyl methylcellulose phthalate in 3912.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms: cellulose ethers: other.
The applicable subheading for hydroxypropyl methylcellulose phthalate (CAS-9050-31-1) and hydroxypropyl methylcellulose acetate succinate (CAS-71138-97-1) will be 3912.39.0000, HTSUS, which provides for cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms: cellulose ethers: other. The general rate of duty is 4.2 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division