CLA-2-29:OT:RR:NC:2:239
Ms. Stephanie Bru
SEPPIC
127 chemin de la Poudrerie
81100 Castres
France
RE: The tariff classification of SEPIVITAL, CAS No. 127061-56-7, from Japan
Dear Ms. Bru:
In your letter dated February 4, 2011, you requested a tariff classification ruling for SEPIVITAL (Potassium Ascorbyl Tocopheryl Phosphate), Chemical Name – L-ascorbic acid, 2[(2R)-3,4-dihydro-2,5,7,8-tetramethyl-2-[(4R,8R)-4,8,12-trimethyltridecyl]-2H-1-benzopyran-6-yl hydrogen phosphate], monopotassium salt (9CL). You state that SEPIVITAL is a phosphoric diester of vitamins E and C indicated for use as an antioxidant in the cosmetics industry. Based on the chemical structure, the product is a heterocyclic compound with oxygen hetero-atoms (aromatic lactone) used as an ingredient in the formulation of cosmetic products.
In your inquiry you suggest classification in 2936.29, HTSUS, which provides for "Other vitamins and their derivatives." While we have found a number of articles referring to experimentation with SEPIVITAL (potassium ascorbyl tocopheryl phosphate) in clinical settings, it is clear that its principle use is as an antioxidant in cosmetic products, particularly in moisturizing, skin care, and so-called anti-aging products. Heading 2936 is a principle use provision. Based on principle use, and the fact that the product is a "new molecule," this office is of the opinion that it cannot be described as having an effect that is in any way essential to the proper functioning of human or other animal organisms (Heading 2936 Explanatory Note, p. VI-2936-1). Since Heading 2936 is a principle use provision, we would apply the same analysis to SEPIVITAL as was used in the determination of the classification of the subject ascorbic acid derivatives of HQ 965022 dated March 8, 2002. Therefore, the applicable subheading will be 2932.29.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Heterocyclic compounds with oxygen hetero-atom(s) only: Other lactones: Aromatic: 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 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 Richard Dunkel at (646) 733-3032.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division