CLA-2-29:RR:NC:2:239 E81454

Ms. Pam Brown
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, GA 30349

RE: The tariff classification of Twinsweet from the United Kingdom.

Dear Ms. Brown:

In your letter dated April 27, 1999, you requested a tariff classification ruling for Twinsweet (Chemical Name - L-.Alpha.-Aspartyl-l-Pehnylalanine, 2-Methyl ES Compound with 6-Methyl-1,2,3-Oxathiazin-4(3H)-On 2,2-Dioxide (1:1)) which you have stated is used as an artificial sweetener.

The applicable subheading will be 2934.90.3900, Harmonized Tariff Schedule of the United States (HTS), which provides for other heterocyclic compounds: aromatic: other. The rate of duty will be 10 percent ad valorem.

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 Andrew Stone at 212-637-7063.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division