CLA-2-29:OT:RR:E:NC:N2:235

Grace A. Robinson
The NutraSweet Company
1762 Lovers Lane
P.O. Box 2387
Augusta, GA 30903

RE: The tariff classification of “Neotame” (CAS # 165450-17-9) from The United States

Dear Ms. Robinson:

In your letter dated July 22, 2008, on behalf of The NutraSweet Company, you requested a tariff classification ruling.

The subject product, Neotame is an aromatic amide. It is used as an artificial sweetener. Neotame is also known as N-(N-(3,3-Dimethylbutyl)-L-alpha-aspartyl)-L-phenylalanine 1-methyl ester. In your letter, you state that this product is similar in structure to Aspartame. Information received from the Customs and Border Protection Laboratory confirms your description of the product.

Classification rulings issued by this office are applicable to the product in question when imported into the United States. However, since you are planning to export these goods, it is recommended that you seek a ruling from the designated customs service of that country prior to export.

The applicable subheading for Neotame, if imported into the United States, will be 2924.29.7100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Carboxyamide-function compounds; amide-function compound of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives: salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note 3 to section VI.” The rate of duty will be 6.5 percent ad valorem.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Paul Hodgkiss at 646-733-3046.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division