CLA-2-29:RR:NC:FC:238 818369

Ms. Cecilia Castellanos
Western Overseas Corporation
P.O. Box 90099
Long Beach, CA 90809-0099

RE: The tariff classification of Pantothenic acid (CAS-79-83-4), in bulk form, and Pantethine (CAS-16816-67-4), from Japan

Dear Ms. Castellanos:

In your letter dated November 16, 1995, on behalf of your client, Seltzer Chemical, you requested a tariff classification ruling.

Pantethine is the disulfide dimer of pantetheine, which is an intermediate in the pathway of coenzyme A formation in mammalian liver and in some microorganisms. It is formed by oxidation of pantetheine. Pantothenic acid is a member of the B complex vitamins. It occurs everywhere in animal and plant tissue.

The applicable subheading for Pantothenic acid, in bulk form, will be 2936.24.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives." The rate of duty will be free.

The applicable subheading for Pantethine will be 2930.90.9050, HTS, which provides for: "Organo-sulfur compounds: Other: Other: Other: Other: Other: Other." The rate of duty will be 3.7 percent ad valorem.

Pantothenic acid may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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 C. Reilly at 212-466-5770.


Sincerely,

Roger J. Silvestri
Director,
National Commodity
Specialist Division