CLA-2-29:OT:RR:NC:2:235
Mr. Peter Loebel
Red Bull GmbH
Am Brunnen 1
5330 Fuschl am See
Austria
RE: The tariff classification of Taurine from China
Dear Mr. Loebel:
In your letter dated October 28, 2009 you requested a tariff classification ruling to determine the eligibility of Taurine (CAS # 107-35-7), also known as 2-Amino ethanesulfonic acid, under General Note 13 of the Harmonized Tariff Schedule of the United States (HTSUS). General Note 13 applies to pharmaceutical products as specified in the special subcolumn under "K" in the Harmonized Tariff Schedule of the United States (HTSUS).
The Pharmaceutical Appendix was incorporated into the HTSUS by Presidential Proclamation. See Proclamation No. 6763, 60 Fed. Reg. 1007 (1994). This Proclamation also added General Note 13 to the HTSUS. General Note 13 states the following: "Whenever a rate of duty of "Free" followed by the symbol "K" in parentheses appears in the "Special" subcolumn for a heading or subheading, any product (by whatever name known) classifiable in such provision which is the product of a country eligible for tariff treatment under column 1 shall be entered free of duty, provided that such product is included in the pharmaceutical appendix to the tariff schedule. Products in the pharmaceutical appendix include the salts, esters and hydrates of the International Non-proprietary Name (INN) products enumerated in table 1 of the appendix that contain in their names any of the prefixes or suffixes listed in table 2 of the appendix, provided that any such salt, ester or hydrate is classifiable in the same 6-digit tariff provision as the relevant product enumerated in table 1."
Your ruling request letter suggests the classification of Taurine should be in subheading 2921.19. We agree.
The applicable subheading for Taurine will be 2921.19.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Amine function compounds: Acyclic monoamines and their derivatives; salts thereof: Other: Other: Other: Other." Pursuant to General Note 13 to the Harmonized Tariff Schedule of the United States, Taurine will be free of duty.
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 merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at: www.fda.gov.
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