The tariff classification of Solarom OS Octisalate from Israel

NY L83395 May 20, 2005 CLA-2-29:RR:NC:2:240 L83395 CATEGORY: Classification TARIFF NO.: 2918.23.5000 Mr. William j. Ludlum Frutarom USA Inc. 9500 Railroad Avenue North Bergen, NJ 07047-1422 RE: The tariff classification of Solarom OS Octisalate from Israel Dear Mr. Ludlum: In your letter dated February 28, 2005 you requested a tariff classification ruling for Solarom OS Octisalate. The sample you submitted with your inquiry was sent for analysis to our laboratory. Solarom OS Octisalate, an ester of salicylic acid, is used in the cosmetic industry as a sunscreen. You contend that the manufacturing process for Solarom OS Octisalate is similar to the manufacturing process for Homosalate, an ester of salicylic acid used as a sunscreen. Homosalate, provided for by name in the Pharmaceutical Appendix to the Tariff Schedule, is eligible for duty free status under General Note 13. Although Solarom OS Octisalate is manufactured under a similar process as Homosalate, it is not enumerated in the Pharmaceutical Appendix to the Tariff Schedule. Consequently Solarom OS Octisalate is not eligible for duty free status under General Note 13. The applicable subheading for Solarom OS Octisalate will be 2918.23.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Carboxylic acids with phenol function, but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other esters of salicylic acid and their salts: Other: Other: Other. The rate of duty will be 6.5 percent ad valorem. Articles classifiable under subheading 2918.23.5000, HTS, which are products of Israel may be entitled to duty free treatment under the United States-Israel Free Trade Area Implementation Act of 1985 upon compliance with all applicable regulations. 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