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HQ 085560

December 19,1989

CLA-2 CO:R:C:G 085560 JGH


TARIFF NO.: 2940.00.000

Mr. Alfred T. Ericson
Sandoz Pharmaceuticals Corporation
Box 83288
Lincoln, Nebraska 68501

RE: Calcium Lactobionate;HRL 081993 of
October 31, 1988, revoked

Dear Mr. Ericson:

Your letter of November 20, 1989, concerns Customs ruling on the classification of calcium lactobionate under the Harmonized Tariff Schedules of the United States (HTSUS).


Calcium lactobionate is said to have the chemical name: Calcium bis (4-o- (beta-D-galactosyl)-D- gluconate. In Headquarters Ruling Letter (HRL) 081993, dated October 31, 1988, it was classified in subheading 2918.19.5000, HTSUS, based on the eo nomine listing in the Explanatory Notes to Chapter 29, HTSUS, where it appeared as an example of carboxylic acids with additional oxygen function and their esters, salts and other derivatives.


Classification of calcium lactobionate in the HTSUS.


Classification in heading 2918 was based on the eo nomine listing of calcium lactobionate under that heading in the Explanatory Notes. However, the Explanatory Notes are merely
a guide to the interpretation of the provisions of the HTSUS at the international level and are not binding. The chapter notes, on the other hand, do have legal effect and are to be followed.

It is your position that calcium lactobionate is classifiable under the provision for other heterocyclic compounds, with oxygen hetero-atoms(s) only, in subheading 2932.90.5000, HTSUS.

From its structure, calcium lactobionate is not only a heterocyclic compound but, in addition, it is a calcium salt of a sugar ether. Note 3 to Chapter 29 (Organic Chemicals) states that goods which can be classified in two or more headings of the chapter are to be classified in that one of those headings which occurs last in numerical order.

While calcium lactobionate, as you state, is described in subheading 2932.90.5000, HTSUS, it is also described in subheading 2940.00.000, HTSUS. Therefore, following note 3 chapter 29, HTSUS, calcium lactobionate is classifiable as a calcium salt of a sugar ether in subheading 2940.00.000, HTSUS.


Calcium Lactobionate is classifiable in subheading 2940.00.000,HTSUS. The rate of duty is 5.8 percent ad valorem.

Headquarters Ruling Letter 081993 is hereby revoked.


John Durant, Director

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