CLA-2-13:OT:RR:NC:2:235
Mr. Louis J. Demarco
Carnisco International Express Inc.
14 W. Hawthorne Ave., Suite 103
Valley Stream, NY 11580
RE: The tariff classification of Hydroxyethyl Guar Gum and Hydroxypropyl Guar Gum from India
Dear Mr. Demarco:
In your letter dated December 9, 2009, you requested a tariff classification ruling on behalf of Latina Inc.
The first product, Hydroxyethyl Guar Gum, is Hydroxyethyl Ether of Galactomannan. It is manufactured by the reaction of Guar Gum with Ethylene Oxide for use in water based paint application. It is imported under the trade name of Encotech® P-158 and is used as a thickening agent in paints and other non-food applications.
The second product, Hydroxypropyl Guar Gum, is Hydroxypropyl Ether of Galactomannan. It is manufactured by the reaction of Guar Gum and Propylene Oxide for use in various construction applications. It is imported under the trade name Encotech® CN 4010 and is used as a thickening agent in cement, gypsum and various other products.
According to your letter, you suggest these products may be classified in Heading 1302. Heading 1302 allows for mucilages and thickeners derived from natural products. The Explanatory Notes (EN’s) indicate that these natural thickeners are classified here even when modified by chemical treatment. Specifically the EN’s indicate that they may be “etherified, esterified treated with borax, acids or alkalis.” We agree that the description allow for products such as the type that are being considered in the instant case.
The applicable subheading for the Hydroxyethyl Guar Gum and the Hydroxypropyl Guar Gum will be 1302.32.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Mucilages and thickeners, whether or not modified, derived from vegetable products: Mucilages and thickeners, whether or not modified, derived from locust beans; locust bean seeds or guar seeds: Guar.” 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 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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division