N301157 N3 Ruling Active

The tariff classification of 6-O-acetylsucralose (CAS # 105066-21-5)from China

Issued October 31, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2932.19.5100, 9903.88.03

Headings: 2932, 9903

Product description

The subject product 6-O-acetylsucralose (CAS # 105066-21-5) is also known as 1,6-dichloro-1,6-dideoxy-.beta.-D-fructofuranosyl 4-chloro-4-deoxy-6-acetate.

CBP rationale

The applicable subheading for the 6-O-acetylsucralose will be 2933.19.5100, 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.

Full text

N301157 October 31, 2018 CLA-2-29:OT:RR:NC:N1:140 CATEGORY: Classification TARIFF NO: 2932.19.5100; 9903.88.03 Mr. Kerry Kenny Apura Ingredients, Inc. 14168 Central Avenue Unit A Chino, CA 91710 RE: The tariff classification of 6-O-acetylsucralose (CAS # 105066-21-5) from China Dear Mr. Kenny: In your letter dated October 16, 2018 you requested a tariff classification ruling. The subject product 6-O-acetylsucralose (CAS # 105066-21-5) is also known as 1,6-dichloro-1,6-dideoxy-.beta.-D-fructofuranosyl 4-chloro-4-deoxy-6-acetate. The applicable subheading for the 6-O-acetylsucralose will be 2933.19.5100, 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.  Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading, 2932.19.5100, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03 in addition to subheading 2932.19.5100, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 the World Wide Web at https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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