CLA-2 CO:R:C:F 955754 K
TARIFF No.: 2936.21.0000
Lawrence D. Blume, Esq.
Graham & James
2000 M Street, N.W., Suite 700
Washington, D.C. 20036-3307
RE: Revocation of New York Ruling Letter (NYRL) 851655; Microvit
A 500 S, Microvit A 650, And Microvit A 750
Dear Sir:
In your letter dated September 28, 1993, you requested that
we reconsider NYRL 851655, dated May 8, 1990, issued to your
client, Rhone-Poulenc, Inc., that held that the above-referenced
products from France were classified as medicaments consisting of
two or more constituents which have been mixed together for
therapeutic or prophylactic uses, not put up in measured doses or
packings for retail sale, in subheading 3003.90.0000, Harmonized
Tariff Schedule of the United States (HTSUS) with duty at the
general rate of 6 percent ad valorem. This letter is to inform
you that NYRL 851655 no longer reflects the views of the Customs
Service and is revoked in accordance with section 177.9(d) of the
Customs Regulations (19 CFR 177.9(d)). Pursuant to section 625,
Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of
Title VI (Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186
(1993) (hereinafter, section 625), notice of the proposed
revocation of NYRL 851655 was published on July 13, 1994, in the
Customs Bulletin, Volume 28, Number 28. The following represents
our position.
FACTS:
Each product, Microvit A 500 S, Microvit A 650, and Microvit
A 750, consists of a single active ingredient, Vitamin A acetate
coated with gelatin, lactose, and an antioxidant (BHT), as a
stabilizer. The products are used in the manufacture of animal
feeds.
ISSUE:
The issue is whether the products described above are
classifiable in heading 3003 or heading 2936, HTSUS.
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LAW AND ANALYSIS:
Headquarters Ruling Letter (HRL) 953829, dated July 26, 1993,
concerned similar issues and controls our decisions for the above
described products. HRL 953829 revoked the decision in NYRL
839134, dated April 27, 1989, which held that similar coated
vitamins were excluded from heading 2936. The revocation ruling
noted that the notes to heading 2936, Explanatory Notes to the
Harmonized Commodity and Coding System (which represent the
official interpretation of the tariff at the international level)
were changed, effective February 1992, to read as follows.
The products of this heading [2936] may be stabilised for
the purposes of preservation or transport:
- by adding anti-oxidants,
- by adding anti-caking agents (e.g., carbohydrates),
- by coating with appropriate substances (e.g., gelatin,
waxes or fats), whether or not plasticised, or
- by absorbing on appropriate substances (e.g., silicic
acid),
provided that the quantity added or the processing in no
case exceeds that necessary for their preservation or
transport and that the addition or processing does not
alter the character of the basic product and render it
particularly suitable for specific use rather than for
general use.
Because of the coating, the vitamins in NYRL 839134, were
considered finished products and prepared for a specific use.
However, in HRL 953829, based on the changes in the Explanatory
Notes, we held that the coating of the vitamins did not render the
vitamins particularly suitable for specific use, rather than a
general use and that the vitamins were classified in heading 2936.
We reach the same conclusion for the vitamins in question. Each of
the products contains a single active ingredient, Vitamin A
acetate, and the coatings stabilize the products for the purposes
of preservation or transport. Accordingly, the products are
classifiable in heading 2936, and in particular, in subheading
2936.21.0000, HTSUS.
HOLDING:
Products known as Microvit A 500 S, Microvit A 650, and
Microvit A 750, each of which contains a single active ingredient,
Vitamin A, coated with gelatin, lactose, and with an antioxidant
as a stabilizer, that are used in the production of animal feeds,
are classified in subheading 2936.21.0000, HTSUS, as Vitamin A and
their derivatives, unmixed, with duty at the general rate of 3.1
percent ad valorem.
Pursuant to 19 CFR 177.9(d), NYRL 851655 is revoked.
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In accordance with section 625, this ruling will become
effective 60 days from the date of its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to section
625 does not constitute a change of practice or position in
accordance with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director