HTSUSA Classification of Lactobionic Acid and Calcium Lactobionate

HQ 081993 October 31, 1988 CLA-2 CO:R:C:G 081993 JGH CATEGORY: Classification TARIFF NO.: 2918.19.5000 Mr. Edward J. Corboy Austin Chemical Company, Inc. 8410 West Bryn Mawr Ave. Chicago, Illinois 60631 RE: HTSUSA Classification of Lactobionic Acid and Calcium Lactobionate Dear Mr. Corboy: Your letters of January 8 and 14, 1988, concern the classification in the Harmonized Tariff Schedules of the United States (HTSUSA) of lactobionic acid and calcium lactobionate. FACTS: Lactobionic acid and calcium lactobionate are used as intermediates in organic synthesis. ISSUE: Whether lactobionic acid and calcium lactobionate are classifiable as pure sugar ethers in subheading 2940.00.00, HTSUSA, or as other carboxylic acids with additional oxygen function and their derivatives in subheading 2918.90.5000. LAW AND ANALYSIS: Under the HTSUSA neither lactobionic acid nor calcium lactobionate are considered a pure sugar ether or an oxygen heterocyclic compound. Rather they are classified under the subheading for other carboxylic acids with additional oxygen function and their esters, salts and other derivatives in subheading 2918.19.5000. In fact, in the Explanatory Notes for Chapter 29 Calcium Lactobionate is listed as an example of the chemicals included in the category of other carboxylic acids with additional oxygen function and their esters, salts and other derivatives. -2- HOLDING: Under the proposed HTSUSA, calcium lactobionate and lactobionic acid are classifiable in subheading 2918.19.5000, for other carboxylic acids with additional oxygen function and their derivatives. The rate of duty is 4 percent ad valorem. This classification represents the present position of the Customs Service regarding the dutiable status of this merchandise under the HTSUSA. If there are any changes prior to the effective date, this advice may not continue to be applicable. Sincerely, John Durant, Director Commercial Rulings Division 6cc: A.D. N.Y. 1cc: Techinical Services JGHurley:tj:typed 08/23/88