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849851 84 Ruling Active

The tariff classification of Isomalt, a mixture of sorbitoland mannitol from West Germany.

Issued March 14, 1990 by U.S. Customs and Border Protection.

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84 849851 (March 14, 1990)

Tariff classification

HTS codes: 3823.90.5050

Headings: 3823

Product description

The tariff classification of Isomalt, a mixture of sorbitoland mannitol from West Germany.

CBP rationale

the applicable subheading for Isomalt (CAS number 64519-82-0) will be 3823.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for chemical mixtures not elsewhere provided for.

Full text

NY 849851 March 14, 1990 CLA-2-38:S:N:N1:235 849851 CATEGORY: Classification TARIFF NO.: 3823.90.5050 Ms. Linda Prend Air Import Manager Schenker's International Fowarders, Inc. 123 Sivert Court Bensenville, Illinois 60106 RE: The tariff classification of Isomalt, a mixture of sorbitol and mannitol from West Germany. Dear: Ms. Prend In your letter dated February 16, 1990, you requested a tariff classification ruling on behalf of your client, Irwin Services DBA Palatinit. According to your letter Isomalt should be classified in 2905.49.2000 HTS. Please review note 1 (a) to Chapter 29 HTS. It specifies that only single chemically defined compounds are classifiable in Chapter 29. Isomalt based on Mr. Irwin's statement, is composed of 50% sorbital and 50% mannitol. Each are separate chemically defined compounds. Therefore the applicable subheading for Isomalt (CAS number 64519-82-0) will be 3823.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for chemical mixtures not elsewhere provided for. The rate of duty will be 5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport 

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