The tariff classification of Citrus Aurantium Extract (Synephrine 95%) from China

NY R02213 September 16, 2005 CLA-2-29:RR:NC:2:238 R02213 CATEGORY: Classification TARIFF NO.: 2939.99.0000 Mr. Narsh Zhu Syntech (SSPF) International, Inc. 310 Paseo Tesoro Walnut, CA 91789 RE: The tariff classification of Citrus Aurantium Extract (Synephrine 95%) from China Dear Mr. Zhu: In your letter dated June 30, 2005, you requested a tariff classification ruling. The subject product, described as “Citrus Aurantium Extract (Synephrine 95%), is obtained from the immature dried fruit of Citrus Aurantium L. (commonly known as “bitter orange”). The Certificate of Analysis submitted indicates that the product contains (by weight) 96.3% Synephrine, a naturally occurring vegetable alkaloid. The product is imported as a raw material for use in the formulation of dietary supplements. You assert in your letter that the subject product should be classified either as a vegetable extract, under heading 1302, HTS, or as a vegetable alkaloid, under heading 2939, HTS. Explanatory Note 13.02(A), HTS, states that vegetable extracts can only be classified under heading 1302, HTS, if they are not specified or included in more specific headings of the Tariff Schedule. In this case, pursuant to note 1(a) to Chapter 29, HTS, and Part “(A)” of the General Explanatory Notes to Chapter 29, HTS, it is our determination that the subject product meets the criteria for inclusion within Chapter 29, HTS, as a separate chemically defined compound; specifically, as an unmixed alkaloid. The applicable subheading for the subject product will be 2939.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: Other: Other.” The rate of duty will be free. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 1-888-463-6332. 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 Harvey Kuperstein at 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division