CLA-2-38:OT:RR:NC:N1:139
Mr. Joseph M. Spraragen
GDLSK
599 Lexington Avenue, 36th Floor
New York, NY 10022-7648
RE: The tariff classification of Glucalkyl from France
Dear Mr. Spraragen:
In your letter dated June 19, 2017, you requested a tariff classification ruling on behalf of GenePro, Inc. The documentation received with your request was forwarded to our lab for review. That review is now complete. We apologize for the delay in issuance of this ruling.
Glukalkyl consists of alkylglycerols (“AKG”) and glucose. The AKG is comprised of a mixture of AKG lipid chains that are extracted from shark liver oil by means of molecular distillation. Glucalkyl’s sole function is as a porcine semen extender in which the Glukalkyl functions as an antioxidant to prevent free radicals,oxidative stress, and cell damage. This function aids in sperm cell integrity.
In your letter, you suggest subheading 3001.90.01, HTSUS, which provides for "Glands and other organs for organotherapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organotherapeutic uses; heparin and its salts; other human or animal substances for therapeutic or prophylactic uses, not elsewhere specified or included: Other.” We disagree. In our opinion, the subject product is not prepared for prophylactic or therapeutic use but rather it is used as an antioxidant to prolong sperm cells and precluded from Heading 3001.
The applicable subheading for the Glucalkyl will be 3824.99.4190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Fatty substamces of animal or vegetable origin and mixtures thereof: Other.” The rate of duty will be 4.6 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 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 regarding Heading 3824, contact National Import Specialist Patrick Day at Patrick.Day @cbp.dhs.gov. If you have any questions regarding Heading 3001 contact National Import Specialist Judy Lee at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division