Crystalline Xylitol

HQ 089326 September 19, 1991 CLA-2 CO:R:C:F 089326 EAB CATEGORY: Classification TARIFF NO.: 2905.49.2000 Robert E. Burke, Esquire Barnes, Richardson & Colburn 200 East Randolph Drive Chicago, Illinois 60601 Re: Crystalline Xylitol Dear Mr. Burke: This is in reply to your letter dated April 29, 1991 on behalf of American Xyrofin, Inc., in which you request a binding ruling on the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of crystalline xylitol. In lieu of a sample, you have included in your written submission the chemical structure of the compound and a discussion of its derivation and uses. FACTS: Crystalline xylitol is an alcohol derived from xylose, commonly recognized as a wood sugar mainly found in wood, straw and hulls. The CAS Registry name of the subject compound is "xylitol" and the CAS Registry number is 87-99-0. The chemical structure of crystalline xylitol is CH2OH(CHOH)3CH2OH. ISSUE: What is the proper tariff classification under the HTSUSA of crystalline xylitol, CAS Registry #87-99-0? LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. Heading 2905 provides in part for acyclic alcohols, and we find, therefore, that crystalline xylitol is properly described thereunder. Containing more than two hydroxyl (-OH) groups, it is a polyhydric alcohol rather than a monohydric alcohol or a diol. For statistical purposes, we find that crystalline xylitol is properly classifiable under subheading 2905.49.2000, HTSUSA, providing in part for acyclic alcohols, other, other, other polyhydric alcohols derived from sugars. HOLDING: Crystalline xylitol, CAS Registry #87-99-0, is classifiable under subheading 2905.49.2000, HTSUSA, a provision for acyclic alcohols, other polyhydric alcohols, other, other polyhydric alcohols derived from sugars. Merchandise classified under this subheading is subject to a 5.8 percent ad valorem rate of duty. Sincerely, John Durant, Director Commercial Rulings Division