The tariff classification of LIPACIDE CP, CAS No. 960241-19-4, from France

N167356 July 7, 2011 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.4090 Ms. Stephanie Bru SEPPIC 127 chemin de la Poudrerie 81100 Castres France RE: The tariff classification of LIPACIDE CP, CAS No. 960241-19-4, from France Dear Ms. Bru: In your letter dated May 12, 2011, you requested a tariff classification ruling. A sample was submitted with your ruling request and will not be returned. The subject product, LIPACIDE CP, is a viscous yellow liquid produced from the acylation of fatty acids from coconut with proline. LIPACIDE CP is a formulated ingredient composed of proline-fatty acyl derivatives. The product, also referred to as Cocoylproline, is a mixture of fatty substances of vegetable origin. As stated in your letter, the product will be used as a solubilizing and scattering agent in the pharmaceutical and cosmetic industries. In your letter you suggest classification in 2924.29, HTSUS, which provides for Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof. As a general rule, this Chapter is restricted to separate chemically defined compounds, subject to the provisions of Note 1 to the Chapter. A product composed of substances deliberately added together during or after its manufacture (including purification) is excluded from Chapter 29. The applicable subheading for LIPACIDE CP will be 3824.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified included: Other: Other: Fatty substances of animal or vegetable origin and mixtures thereof: Other. The rate of duty will be 4.6 percent ad valorem. 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 (646) 733-3032. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division