The tariff classification of Spent "Mother Liquor" from Ireland or India.

NY L89631 January 30, 2006 CLA-2-38:RR:NC:2:239 L89631 CATEGORY: Classification TARIFF NO.: 3825.61.0000 Mr. John M. Peterson Neville Peterson LLP 17 State St., 19th Floor New York, NY 10004 RE: The tariff classification of Spent “Mother Liquor” from Ireland or India. Dear Mr. Peterson: In your letter dated December 22, 2005, on behalf of your client Danisco USA Inc., you requested a tariff classification ruling for Spent “Mother Liquor” which is used in the production of D-Mannose. You state in your inquiry that the spent mother liquor, in its imported condition, contains diminished levels of mannose, together with rare sugars such as methyl-a-xylose, fructose, and trace amounts of lyxose and L-fructose. Additionally, there are traces of industrial methylated spirit and other solvent materials used in offshore processing operations. You claim that the spent mother liquor has no commercial use and is only fit for reprocessing when combined with virgin materials for use in the production of D-Mannose. The applicable subheading will be 3825.61.0000 Harmonized Tariff Schedule of the United States (HTS), which provides for residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to chapter 38: Other wastes from the chemical or allied industry: Mainly containing organic constituents. This provision is free of duty. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Richard Dunkel at 646-733-3032. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division