Mr. William Neumann
Inverness Medical Nutritionals
500 Halls Mill Road
Freehold, NJ 07750
RE: The tariff classification of Ascorbic Acid (CAS-50-81-7) and Chondroitin Sulfate Sodium (CAS-9082-07-9), imported in bulk form, from China
Dear Mr. Neumann:
In your letter dated November 11, 2005, you requested a tariff classification ruling.
The first product, Ascorbic Acid, aka Vitamin C, is described in the thirteenth edition of The Merck Index as follows: “Physiological oxidant. Coenzyme for a number of hydroxylation reactions; required for collagen synthesis. Widely distributed in plants and animals. Most primates (including humans), guinea pigs, and some birds and fish cannot synthesize ascorbic acid. Inadequate intake results in deficiency syndromes such as scurvy.”
The second product, Chondroitin Sulfate Sodium, aka Chondroitin, hydrogen sulfate, sodium salt, is the sodium salt of the sulfated, linear glycosaminoglycan obtained from the dried, pulverized, and purified cartilage of healthy and domesticated animals (e.g., cows, pigs, and chickens) that are used for food by humans. You indicate in your letter that the product will be used in the manufacture of dietary supplements.
Pursuant to note 3 to Chapter 29, HTS, and General Explanatory Note “(E)” to Chapter 29, 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.
Pursuant to Slip Opinion (“Slip Op”) 05-48, issued by the U.S. Court of International Trade on April 13th, 2005, the applicable subheading for Chondroitin Sulfate Sodium, imported in bulk form, will be 3001.90.0000, HTS, which provides for “other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included: Other.” The rate of duty will be free.
This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 1-888-463-6332.
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 Harvey Kuperstein at 646-733-3033.
Robert B. Swierupski