CLA-2-29:OT:RR:NC:N3:140

Alexander Augatis
Global Chemicals Corporation
1201 North Orange Street, Suite 700
Wilmington, DE 19801

RE: The tariff classification of DL-Malic acid (CAS No. 6915-15-7) and L-Malic acid (CAS No. 97-67-6) imported in bulk form, from China

Dear Mr. Augatis:

In your letter dated April 10, 2025, you requested a tariff classification ruling.

DL-Malic acid, CAS No. 6915-15-7, also known as hydroxysuccinic acid is indicated for use as a food additive, acidulant and flavor enhancer. L-Malic acid, CAS No. 97-67-6, also known as L-Apple acid, is indicated for use as a food additive, flavor enhancer, and pH adjuster in various industries including food, beverage and cosmetics.

The applicable subheading for the DL-Malic acid and L-Malic acid will be 2918.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Other: Malic acid.” The general rate of duty will be 4 percent ad valorem.

Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 2918.19.6000, HTSUS, listed above.

Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other countries will be subject to an additional 10 percent ad valorem rate of duty. ?Your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.32, in addition to subheading 2918.19.6000, HTSUS, listed above.

Pursuant to U.S. Note 20 (f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2918.19.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e. 9903.88.03, in addition to subheading 2918.19.6000, HTSUS, listed above.

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 at https://hts.usitc.gov/.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at 800-471-7127, by e-mailing to [email protected], or by visiting their website at www.epa.gov.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Merari Ortiz at [email protected].
Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division