CLA-2-29:OT:RR:NC:N3:140
Ms. Eileen Family
Geodis USA Inc.
5101 S. Broad Street
Philadelphia, Pennsylvania 19112
RE: The tariff classification of Magnesium Lactate Dihydrate and Zinc Lactate Dihydrate from Austria
Dear Ms. Family:
In your letter dated November 19, 2019, you requested a tariff classification ruling on behalf of your client, Jungbunzlauer Inc.
The first item is Magnesium Lactate Dihydrate (CAS-No 18917-93-6). You state that it is a new product that Jungbunzlauer Inc. has prepared for market sale. The Magnesium Lactate Dihydrate is produced by the neutralization of Lactic Acid and is mainly used as a mineral source in food, food supplements, foods for nutritional purposes, and pharmaceutical preparation. It comes in a powder form, has a neutral taste and is practically odourless.
The second item is Zinc Lactate Dihydrate (CAS-No 16039-53-5). It is also stated to be a new product that Jungbunzlauer Inc. has prepared for market sale. The Zinc Lactate Dihydrate is produced by the neutralization of Lactic Acid with a high purity zinc source and subsequent crystallization and is mainly used in dental care products such as toothpaste or mouthwash. It comes in a granular or powder form and is soluble in water.
Both products as indicated have Austria as their country of origin.
You comment that based on your review of the ENs to Chapter 29 that it is your opinion that both products would be classified as salts of Lactic Acid under HTSUS subheading 2918.11.We agree.
The applicable subheading for the Magnesium Lactate Dihydrate (CAS-No 18917-93-6) and Zinc Lactate Dihydrate (CAS-No 16039-53-5), if chemically pure, will be 2918.11.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Lactic acids, its salts and esters: Other. The rate of duty will be 3.4% ad valorem.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 the 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, contact National Import Specialist Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division