CLA-2-29:RR:NC:2:238 B89049

Mr. Wayne Buehrer
Tomen America Inc.
100 First Street
San Francisco, CA 94105

RE: The tariff classification of Ascorbic Acid (CAS-50-81-7), imported in bulk form, from China

Dear Mr. Buehrer:

In your letter dated August 28, 1997, you requested a tariff classification ruling.

The subject product, Ascorbic Acid (L-Ascorbic acid), or Vitamin C, is a dietary factor which is necessary for the prevention and cure of scurvy (a deficiency disease). In addition to its role in nutrition, it is also used (among other things) as an antioxidant to protect natural flavors and colors, as a reducing agent in analytical chemistry, and in citrus fruit harvesting.

Pursuant to Note 3, Chapter 39, HTS, the applicable subheading for Ascorbic Acid, imported in bulk form, will be 2936.27.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Vitamin C (Ascorbic acid) and its derivatives." The rate of duty will be free.

This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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 Cornelius Reilly at 212-466-5770.


Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch National Commodity
Specialist Division