CLA-2-29:OT:RR:NC:N1:240
Ms. Brenda L. Thompson
UniTao Pharmaceuticals, LLC
2820 N. Normandy Drive
Petersburg, VA 23805
RE: The tariff classification of L-Aspartic Acid (CAS# 56-84-8), Calcium L-Aspartate (CAS# 21059-46-1), and Magnesium L-Aspartate (CAS# 18962-61-3) from China
Dear Ms. Thompson:
In your letter dated January 07, 2016, you requested a tariff classification ruling.
The subject products are three chemical products. They are L-Aspartic Acid (CAS# 56-84-8), Calcium L-Aspartate (CAS# 21059-46-1), and Magnesium L-Aspartate (CAS# 18962-61-3). You indicated that they will be sold to your customers for use in the manufacturing of dietary supplements. We note that L-Aspartic acid is listed in Table 1 of the Pharmaceutical Appendix of the HTSUSA. We also note that Calcium L-Aspartate and Magnesium L-Aspartate are salts of L-Aspartic acid. Calcium and Magnesium are listed in Table 2 of the Pharmaceutical Appendix of the HTSUSA.
The applicable subheading for L-Aspartic Acid will be 2922.49.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for: Amino acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Other: Other: Amino acids….. L-Aspartic acid. Pursuant to General Note 13 to the Harmonized Tariff Schedule, this product will be free of duty.
The applicable subheading for Calcium L-Aspartate, and Magnesium L-Aspartate, will be 2922.49.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for: “Oxygen-function, amino-compounds: Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Other: Other: Other: Other”.
With regards to your inquiry about the products applicability to General Note 13; The HTSUS, provides as follows:
Whenever a rate of duty of "Free" followed by the symbol "K" in parentheses appears in the "Special" sub-column for a heading or subheading, any product (by whatever name known) classifiable in such provision which is the product of a country eligible for tariff treatment under column 1 shall be entered free of duty, provided that such product is included in the pharmaceutical appendix to the tariff schedule. Products in the pharmaceutical appendix include the salts, esters and hydrates of the International Non-proprietary Name (INN) products enumerated in table 1 of the appendix that contain in their names any of the prefixes or suffixes listed in table 2 of the appendix, provided that any such salt, ester or hydrate is classifiable in the same 6-digit tariff provision as the relevant product enumerated in table 1.
Pursuant to General Note 13 HTSUS, the rate of duty for the Calcium L-Aspartate, and Magnesium L-Aspartate from China 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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division