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

Ms. Dina Donnelly
Aceto Corporation
One Hollow Lane
Lake Success, NY 11042

RE: The tariff classification of powdered anhydrous caffeine (CAS-58-08-2) imported in bulk form, from India or China

Dear Ms. Donnelly:

In your letter dated January 27, 2010, you requested a tariff classification ruling.

The subject product, powdered anhydrous caffeine, is a naturally occurring alkaloid commonly found in tea leaves, coffee beans, cocoa beans, maté leaves, kola nuts and guarana paste. It acts as a central nervous system (CNS) stimulant.

The applicable subheading for the powdered anhydrous caffeine imported in bulk form will be 2939.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: Caffeine and its salts.” 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