N256164 N2 Ruling Active

The tariff classification of l-Menthol, USP37 crystal, CAS No. 2216-51-5, from China

Issued September 5, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2906.11.0000

Headings: 2906

Product description

l-Menthol, USP37 crystal, also known as (1R, 2S, 5R)-2-Isopropyl-5-methylcyclohexanol, CAS No. 2216-51-5, is indicated for use as a pharmaceutical agent and veterinary applications. In your letter you suggest the l-Menthol is eligible for duty free treatment under the Agreement on Trade in Pharmaceutical Products of General Note 13. The product is not listed in the Pharmaceutical Appendix, therefore it is not eligible for duty free treatment.

CBP rationale

The applicable subheading for the l-menthol, USP37 crystal will be 2906.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives: Cyclanic, cyclenic or cycloterpenic: Menthol.

Full text

N256164 September 5, 2014 CLA-2-29:OT:RR:NC:N2:240 CATEGORY: Classification TARIFF NO.: 2906.11.0000 David Hoff Director of Operations Coast Southwest Inc. 505 South Melrose Street Placentia, CA 92870-6337 RE: The tariff classification of l-Menthol, USP37 crystal, CAS No. 2216-51-5, from China Dear Mr. Hoff: In your letter dated July 31, 2014, you requested a tariff classification ruling. l-Menthol, USP37 crystal, also known as (1R, 2S, 5R)-2-Isopropyl-5-methylcyclohexanol, CAS No. 2216-51-5, is indicated for use as a pharmaceutical agent and veterinary applications. In your letter you suggest the l-Menthol is eligible for duty free treatment under the Agreement on Trade in Pharmaceutical Products of General Note 13. The product is not listed in the Pharmaceutical Appendix, therefore it is not eligible for duty free treatment. The applicable subheading for the l-menthol, USP37 crystal will be 2906.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives: Cyclanic, cyclenic or cycloterpenic: Menthol. The rate of duty will be 2.1 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 Stephanie Joseph at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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