N270760 N2 Ruling Active

The tariff classification of Phosphatidylserine (CAS # 51446-62-9) from China.

Issued December 2, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2923.20.2000

Headings: 2923

Product description

The subject product is a chemical called Phosphatidylserine (PS). It is a phospholipid found in fish, green leafy vegetables, soybeans and rice. It is essential for the normal functioning of neuronal cell membranes and activates protein kinase C (PKC), which some studies have shown to be involved in memory function. It is indicated to be for sale as a nutraceutical to companies in the United States. We assume for purposes of this ruling that the product is imported in pure form and meets the terms of the Chapter Notes to Chapter 29 of the HTSUS.

CBP rationale

The applicable subheading for the Phosphatidylserine will be 2923.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lecithins and other phosphoaminolipids: Other.

Full text

N270760 December 2, 2015 CLA-2-29:OT:RR:NC:N1:240 CATEGORY: Classification TARIFF NO.: 2923.20.2000 Ms. Brenda L. Thompson Unitao Pharmaceuticals 2820 North Normandy Drive Petersburg, VA 23805 RE: The tariff classification of Phosphatidylserine (CAS # 51446-62-9) from China. Dear Ms. Thompson: In your letter dated November 16, 2015, you requested a tariff classification ruling. The subject product is a chemical called Phosphatidylserine (PS). It is a phospholipid found in fish, green leafy vegetables, soybeans and rice. It is essential for the normal functioning of neuronal cell membranes and activates protein kinase C (PKC), which some studies have shown to be involved in memory function. It is indicated to be for sale as a nutraceutical to companies in the United States. We assume for purposes of this ruling that the product is imported in pure form and meets the terms of the Chapter Notes to Chapter 29 of the HTSUS. The applicable subheading for the Phosphatidylserine will be 2923.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lecithins and other phosphoaminolipids: Other.” The rate of duty will be 5 percent. 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 Paul Hodgkiss at (646) 733-3268 or via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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