R00901 R0 Ruling Active

The tariff classification of DL-Malic acid, CAS # 617-48-1 and Alpha Lipoic acid, CAS # 62-46-4, imported in bulk form, from China

Issued October 29, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2918.19.6000, 2934.99.9000

Headings: 2918, 2934

Product description

The subject product, DL-Malic Acid, is a carboxylic acid with an alcohol function indicated for use as a food additive. Alpha Lipoic acid is a heterocyclic compound indicated for use as a food supplement.

CBP rationale

The applicable subheading for DL-Malic Acid, also known as Butanedioic acid, hydroxy-, (±)-, will be 2918.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Other: Malic acid. The applicable subheading for Alpha-Lipoic acid, also known as 1,2-Dithiolane-3-valeric acid, will be 2934.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other heterocyclic compounds.

Full text

NY R00901 October 29, 2004 CLA-2-29:RR:NC:2:240 R00901 CATEGORY: Classification TARIFF NO.: 2918.19.6000; 2934.99.9000 Mr. John Hanson MBC Brokers Inc. 2905A No. Sepulveda Blvd. #303 Manhattan Beach, CA 90266-2729 RE: The tariff classification of DL-Malic acid, CAS # 617-48-1 and Alpha Lipoic acid, CAS # 62-46-4, imported in bulk form, from China Dear Mr. Hanson: In your letter dated October 5, 2004 you requested a tariff classification ruling on behalf of your client Longma Inc. The subject product, DL-Malic Acid, is a carboxylic acid with an alcohol function indicated for use as a food additive. Alpha Lipoic acid is a heterocyclic compound indicated for use as a food supplement. The applicable subheading for DL-Malic Acid, also known as Butanedioic acid, hydroxy-, (±)-, will be 2918.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Other: Malic acid..... The rate of duty will be 4 percent ad valorem. The applicable subheading for Alpha-Lipoic acid, also known as 1,2-Dithiolane-3-valeric acid, will be 2934.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other heterocyclic compounds..... The rate of duty will be 6.5 percent ad valorem. 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 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →