CLA-2-23:OT:RR:NC:N2:231
Ms. Julie Dreke
Cargill Incorporated/Provimi
15407 McGinty Road West MS26
Wayzata, MN 55391
RE: The tariff classification of Vitamin D from China
Dear Ms. Dreke:
In your letter dated November 12, 2020, you requested a tariff classification ruling.
There are four items under review as follows:
Item number 1 – Vitamin D3 (500,000 IU) is composed of vitamin D3 cholecalciferol,
sucrose, starch, acacia, sunflower oil, silica, and butylated hydroxytoluene (BHT).
Item number 2 - Vitamin D3 (500,000 IU) is composed of vitamin D3 cholecalciferol, sunflower oil, sucrose, gelatin, starch, silicon dioxide, and butylated hydroxytoluene (BHT).
Item number 3 – Vitamin D3 (500 IU) is composed of vitamin D3, gelatin, sucrose, maltodextrin, cornstarch, silicon dioxide, and butylated hydroxytoluene (BHT).
Item number 4 – Vitamin D3 (500 IU) is composed of feed grade vitamin D3 oil, gelatin, starch, sugar, butylated hydroxytoluene (BHT), and silicic acid (precipitated and dried E551a).
You have stated that the products, which will be imported in powder form, are intended to be added to premixes that will in turn be added to complete feed provided to animals. You further state that Vitamin D3 500 will be diluted to form a product (i.e. Vitamin D 30,000 IU/G) that can be added directly to complete feeds and provided to animals. The products, which will be sold to feed manufacturers and used internally at Cargill/Provimi, will be imported in bulk-sized bags with a net weight of 20 kilograms and 25 kilograms.
In your letter, you suggested classification of the products under review in heading 2936 which provides for “Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing,
whether or not in any solvent.” We disagree. The products cannot be classified in this heading because they have been processed far beyond that which is necessary for preservation or transportation.
The applicable subheading for the above-described products will be 2309.90.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Preparations of a kind used in animal feeding: Other: Other: Other: Other: Other.” The rate of duty will be 1.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2309.90.9500, 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 2309.90.9500, 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 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 the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division