The tariff classification of Gaio®-Tagatose, CAS # 87-81-0, in bulk form, from Denmark

NY J82292 May 20, 2003 CLA-2-29:RR:NC:2:240 J82292 CATEGORY: Classification TARIFF NO.: 2940.00.6000 Mr. Steven P. Sonnenberg Sonnenberg & Anderson 333 West Wacker Drive, 20th Floor Chicago, Illinois 60606 RE: The tariff classification of Gaio®-Tagatose, CAS # 87-81-0, in bulk form, from Denmark Dear Mr. Sonnenberg: In your letter dated February 28, 2003, you requested, on behalf of your client Arla Foods Ingredients, Inc., a tariff classification ruling. A sample was submitted for laboratory analysis. Based on the information you provided, Gaio®-Tagatose is a monosaccharide that will be used as a sugar substitute and non-calorie sweetener. It is produced from the hydrolyzes of lactose, which is a naturally occurring sugar. Tagatose has structural characteristics of a sugar and, for tariff classification purposes, considered a chemically pure sugar. The applicable subheading for Gaio®-Tagatose, also known as D-Tagatose, will be 2940.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939: Other….. The duty rate will be 5.8 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division