CLA-2-39:OT:RR:NC:N1:137
Mark Chen
DNG Chemicals
P.O. Box 2277
Beaverton, Oregon 97005
RE: The tariff classification of chitosan lactate (CAS# 66267-50-3) from China
Dear Mr. Chen:
In your letter dated March 13, 2020 you requested a tariff classification ruling.
The subject product is referred to as chitosan lactate, CAS# 66267-50-3. Chitin is derived from the exoskeletons of crustaceans. The chitin then undergoes de-acetylation to produce chitosan. The chitosan undergoes a further lactic acid reaction in order to produce chitosan lactate, a polysaccharide derivative of chitosan.
The product is imported in the form of a tan to amber dry flake. It will be imported in 25 kilogram fiber drum and paper bags.
You state that the chitosan lactate flake will be used in water treatment operations to remove contaminants from water in order to prevent pollution from entering natural waterways.
The applicable subheading for the chitosan lactate, CAS# 66267-50-3, will be 3913.90.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms: other: polysaccharides and their derivatives: other. The general rate of duty will be 5.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3913.90.2090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3913.90.2090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division