CLA-2-29:RR:NC:2:239 R02422

Ms. Christina Fnu
Wintersun Chemical
3100 East Cedar St., Suite #15
Ontario, CA 91761

RE: The tariff classification of Sucralose (CAS 56038-13-2) from China.

Dear Ms. Fnu:

In your letter dated August 11, 2005, you requested a tariff classification ruling for Sucralose (Chemical Name – 1,6-dichloro-1,6-dideoxy-b-D-fructofuranosyl 4-chloro-4-deoxy-a-D-galactose) which you have stated will be used as a sweetener.

The applicable subheading will be 2932.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for heterocyclic compounds with oxygen hetero-atom(s) only: compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: other. The rate of duty will be 3.7 percent ad valorem.

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 Andrew Stone at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division