CLA-2-29:OT:RR:NC:N2:239

Ms. Brenda Thompson
UniTao Pharmaceuticals, LLC
2820 N. Normandy Dr.
Petersburg, VA 23805

RE: The Classification of L-Glutathione Reduced from China

Dear Ms. Thompson:

In your letter dated January 7, 2016, you requested a tariff classification ruling for L-Glutathione Reduced, CAS number 70-18-8. The instant product will be used in the manufacturing of dietary supplements.

In your ruling request, you suggested an alternative classification in subheading 2930.90.9110, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Organo-sulfur compounds: Other: Other: Other: Other: Other: Other.

This office disagrees with your proposed classification. Glutathione is a tripeptide of the amino acids glutamate, cysteine, and glycine. There are carboxylic acid groups present in the compound.

The applicable classification for the above will be in subheading 2930.90.4950, HTSUS, which provides for Organo-sulfur compounds: Other: Other: Other: Acids: Other: Other.   The instant product is not subject to General Note 13. The rated of duty is 4.2% ad valorem.

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 Patrick Day at [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division