CLA-2-29:OT:RR:NC:N2:238

Ms. Maria E. Celis
Neville Peterson LLP
17 State Street- 19th Floor
New York, NY 10004

RE: The tariff classification of Grindox™ Ascorbyl Palmitate from Denmark

Dear Ms. Celis:

In your letter dated August 6, 2008, on behalf of Danisco USA, you requested a tariff classification ruling.

The subject product, Grindox™ Ascorbyl Palmitate (GAP), is an ester formed from ascorbic acid and palmitic acid creating a fat-soluble form of vitamin C. It is also described as a food grade antioxidant and is used as a food additive and antioxidant in vegetable and animal fats and oils, frying oils, shortenings, baking products, baby food, and etc. Danisco’s product description, PD-50098-8.0EN, describes the composition as minimum 98 percent Ascorbyl Palmitate.

The applicable subheading for the Grindox™ Ascorbyl Palmitate will be 2936.27.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vitamin C (Ascorbic acid) and its derivatives.” The rate of duty will be free.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov

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 Harvey Kuperstein at (646) 733-3033.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division