CLA-2-29:OT:RR:NC:N3:140
Gino Cerulo
GC Chemicals Corp.
1639 Route 10 East, Suite 202
Parsippany, NJ 07054
RE: The tariff classification of cream of tartar from Spain, and eligibility under subheading 9802.00.50,
HTSUS
Dear Mr. Cerulo:
In your letter dated April 21, 2025, you requested a tariff classification ruling and eligibility of subheading
9802.00.50, Harmonized Tariff Schedule of the United States, for cream of tartar from Spain. We referred the
information provided to our laboratory for review. We regret the delay.
The U.S. origin crude potassium bitartrate (argol or wine lees) will be exported to Spain for purification and
returned to the U.S. as high purity cream of tartar also known as potassium bitartrate (CAS No. 868-14-4).
You indicate that crude potassium bitartrate is a naturally occurring crystalline by-product of winemaking
and grape juice processing. It is not food-grade and is sold for industrial uses, primarily as a source for
tartaric acid or related products. The U.S. crude potassium bitartrate will consist of approximately 28% to
73.5% potassium hydrogen tartrate, approximately 20% to 60% water, and approximately 6.5% to 12% other
impurities. It will be shipped to Spain where it will undergo a purification process consisting of various steps
including dissolution, filtration, crystallization and recrystallization, drying, milling, and packaging. The
resulting product will be food-grade cream of tartar with a minimum purity level of 99.5 percent. The
technical sheet you submitted indicates that the cream of tartar will be used as an acidifier and buffer in the
food industry.
The applicable subheading for the cream of tartar imported in bulk form will be 2918.13.2000, 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: Salts
and esters of tartaric acid: Potassium bitartrate (Cream of tartar). The general rate of duty will be free.
Your request also concerns the eligibility of the finished cream of tartar under subheading 9802.00.50,
HTSUS. Subheading 9802.00.50, HTSUS, provides a partial duty exemption for articles returned to the
United States after having been exported to be advanced in value or improved in condition by means of a
repair or alteration. Duty is assessed only on the cost or value of the repair or alteration, provided that the
documentary requirements of 19 C.F.R. § 10.8 are satisfied.
Entitlement to this tariff treatment is precluded in circumstances where the operations performed abroad
destroy the identity of the exported articles or create new or commercially different articles through a process
of manufacture. Subheading 9802.00.50, HTSUS, treatment is also precluded where the exported articles are
incomplete for their intended use, and the foreign processing operation is a necessary step in the preparation
or manufacture of finished articles.
Based on our laboratory review, the purification process of the crude potassium bitartrate is a physical
separation in which crystallization and recrystallization is used to obtain food grade potassium bitartrate
(cream of tartar) with a 99.5 purity. It is the opinion of this office that the crude potassium bitartrate is not
complete for its intended use when exported to Spain. Rather, the purification process is a necessary step in
the manufacturing of cream of tartar. Therefore, the cream of tartar is not eligible for preferential treatment
under subheading 9802.00.50, HTSUS.
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. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.02.20, in addition to subheading 2918.13.2000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 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.
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,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division