CLA-2 CO:R:C:F 956388 ASM
Ms. Joan von Doehren
Interchem Corporation
120 Rt. 17 North, Suite 115
Paramus, NJ 07652
RE: Modification of New York Ruling Letter 894549 concerning the
tariff classification of Polygalacturonic acid (CAS-25990-10-7).
Dear Ms. von Doehren:
This letter is to advise you that Customs has modified New
York Ruling Letter (NYRL) 894549, dated March 9, 1994, regarding
the classification of polygalacturonic acid (CAS-25990-10-7).
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 modification of NYRL 894549 was published
January 18, 1995, in the Customs Bulletin, Volume 29, Number 3.
FACTS:
On March 9, 1994, NYRL 894549, classified this product under
subheading 3913.90.2050, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for "Polysaccharides
and their derivatives... Other," with a rate of duty at 5.8
percent ad valorem.
ISSUE:
What is the proper classification under the HTSUSA for
polygalacturonic acid (CAS-25990-10-7)?
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is made in
accordance with the General Rules of Interpretation (GRI's). As
stated in GRI 1, the classification is determined first in
accordance with the terms of the headings which must be read in
conjunction with the relative section and chapter notes. If GRI
1 fails to classify the goods and if the headings
and legal notes do not otherwise require, the remaining GRI's are
applied in their appropriate order. The Explanatory Notes to the
Harmonized Commodity Description and Coding System (EN's),
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
This product, polygalacturonic acid is a polysaccharide
which is used in the formulation of cough suppressants.
According to the Customs laboratory report, it has been
determined that polygalacturonic acid is a pectic substance,
derived from pectin. Pursuant to EN 13.02(B), pectic substances
are polysaccharides of which the basic structure consists of
polygalacturonic acids. Thus, as a pectic substance,
polygalacturonic acid is properly classifiable under subheading
1302.20.0000, HTSUSA.
HOLDING:
The product, polygalacturonic acid (CAS-25990-10-7), is
classifiable in subheading 1302.20.0000, HTSUSA, which provides
for "Vegetable saps and extracts; pectic substances, pectinates
and pectates...: Pectic Substances, pectinates and pectates,"
duty free at the general column one rate of duty.
Accordingly, NYRL 894549, dated March 9, 1994, is hereby
modified so that it is consistent with this ruling. In
accordance with section 625, this ruling will become effective 60
days after 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
Commercial Rulings Division