Ms. Devendra K. Thapa
Albert Ulster Imports
9211 Gaither road
Gaithersburg, MD 20877-1419
RE: The tariff classification of Isomalt, CAS 064819-82-0 from Germany
Dear Ms. Thapa:
In your letter dated March 5, 2001 you requested a tariff classification ruling.
Isomalt, CAS 064819-82-0, is an isomeric mixture of 6-0-a-D-glucopyranosyl-D-sorbitol and 1-0-a-D-glucopyranosyl-D-mannitol. Isomalt is a sugar substitute used in the production of foodstuffs.
The applicable subheading for Isomalt will be 2940.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939. The rate of duty will be 5.8 percent and valorem.
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 Stephanie Joseph at 212-637-7066.
Robert B. Swierupski