Reclassification of Calcium Lactobionate and Lactobionic Acid

HQ 086177 January 19, 1990 CLA-2:CO:R:C:G 086177 SER CATEGORY: Classification TARIFF NO.: 2940.00.0000 Mr. Edmund Corby Austin Chemical Company, Inc. 9655 West Bryn Mawr Avenue Rosemont, IL 60018-5299 RE: Reclassification of Calcium Lactobionate and Lactobionic Acid Dear Mr. Corby: This is in reference to your request in January 1988, for the classification of lactobionic acid and calcium lactobionate under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). In Headquarters Ruling Letter (HRL) 081993, the products at issue were classified under subheading 2918.19.5000, HTSUSA, which provides for other carboxylic acids with additional oxygen functions and their derivatives. Upon further consideration, it is Customs position that the proper classification of these products is in subheading 2940.00.0000, HTSUSA, which covers calcium salt of a sugar ether. Calcium lactobionate and lactobionic acid are classifiable in subheading 2932.90.5000, HTSUSA, which provides for other heterocyclic compounds, with oxygen hetero-atom(s) only. But, from its structure, the products are not only a heterocyclic compound but also a calcium salt of a sugar ether under subheading 2940.00.0000, HTSUSA. Note 3 to Chapter 29, HTSUSA (organic chemicals) states that goods which can be classified in two or more headings of the chapter are to be classified in that one of those headings which occurs last in numerical order. Calcium lactobionate and lactobioinc acid are properly classified in subheading 2924.00.0000, HTSUSA, which provides for calcium salts of a sugar ether. The rate of duty is 5.8 percent ad valorem. Ruling 081993 is hereby revoked. Sincerely, John Durant, Director Commercial Rulings Division