CLA-2-29:OT:RR:NC:N1:240
Ms. Maria M. Darocha
D&D Customhouse Brokerage Inc.
701 Newark Avenue, STE LL1
Elizabeth, NJ 07208
RE: The tariff classification of Isopropyl Acetate (CAS # 108-21-4) from China
Dear Ms. Darocha:
In your letter dated September 13, 2016, you requested a tariff classification ruling on behalf of ICC Chemical Corp.
Our research on the instant product shows the following information. The subject product is called Isopropyl Acetate (CAS # 108-21-4). It is a colorless liquid with an aromatic fruity odor, with moderate solubility in water, and a low flash point. It is used in coatings, cleaning fluids, printing inks, cosmetics, as a solvent, and as a fragrance and flavoring agent.
Title 21 Code of Federal Regulations lists Isopropyl Acetate under “Food and Drugs” (Subchapter B) in Section 172.515 as a “Synthetic flavoring substances and adjuvants.”
The Joint Food and Agricultural Organization of the United Nations and the World Health Organization (FAO/WHO) Expert Committee on Food Additives (JECFA) also lists the instant product (in part) as a flavoring agent.
The applicable subheading for the Isopropyl Acetate will be 2915.39.4550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Esters of acetic acid: Other: Other: Odoriferous or flavoring compounds: Other...Other”. The rate of duty will be 4.8 percent 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 https://hts.usitc.gov/current.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division