N146147 N1 Ruling Active

The tariff classification of Acesulfame potassium, CAS No. 55589-62-3 and Sucralose, CAS No. 56038-13-2 from China

Issued February 22, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2934.99.9000, 2932.19.5000

Headings: 2932, 2934

Product description

Sucralose, also known as a-D-Galactopyranoside, 1,6-dichloro-1,6-dideoxy-b-D-fructofuranosyl 4-chloro-4-deoxy-, is an artificial sweetener used in the food and drink industries. Based on the chemical structure, the product is a heterocyclic compound containing an unfused furan ring. Acesulfame potassium, also known as Ace K, is a potassium salt of 6-methyl-1,2,3-oxathiazine-4(3H)-one 2,2-dioxide. Ace K is an artificial sweetener also used in the food and drink industries. Chemically, the product is a heterocyclic compound containing sulfur, oxygen, and nitrogen heteroatoms.

CBP rationale

The applicable subheading for Sucralose will be 2932.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Heterocyclic compounds with oxygen hetero-atom(s) only: Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: Other: Other. The applicable subheading for Acesulfame potassium will be 2934.99.9000, HTSUS, which provides for Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds: Other: Other: Other: Other: Other.

Full text

N146147 February 22, 2011 CLA-2-29:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 2932.19.5000; 2934.99.9000 Mr. Manuel G. Gomez MMG Enterprises Inc. 15 Alder Lane Shirley, NY 11967 RE: The tariff classification of Acesulfame potassium, CAS No. 55589-62-3 and Sucralose, CAS No. 56038-13-2 from China Dear Mr. Gomez: In your letter dated February 3, 2011, you requested a tariff classification ruling. Sucralose, also known as a-D-Galactopyranoside, 1,6-dichloro-1,6-dideoxy-b-D-fructofuranosyl 4-chloro-4-deoxy-, is an artificial sweetener used in the food and drink industries. Based on the chemical structure, the product is a heterocyclic compound containing an unfused furan ring. Acesulfame potassium, also known as Ace K, is a potassium salt of 6-methyl-1,2,3-oxathiazine-4(3H)-one 2,2-dioxide. Ace K is an artificial sweetener also used in the food and drink industries. Chemically, the product is a heterocyclic compound containing sulfur, oxygen, and nitrogen heteroatoms. The applicable subheading for Sucralose will be 2932.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Heterocyclic compounds with oxygen hetero-atom(s) only: Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: Other: Other. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for Acesulfame potassium will be 2934.99.9000, HTSUS, which provides for Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds: Other: Other: Other: Other: Other. Pursuant to General Note 13 to the Harmonized Tariff Schedule of the United States, this product will be 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 Richard Dunkel at (646) 733-3032. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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