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HQ 955867

August 22, 1994

CLA-2 CO:R:C:F 955867 K


TARIFF No.: 2936.28.0000

Mr. Ralph C. Meola
Rhone-Poulenc Inc.
CN 5266
Princeton, New Jersey 08543-5266

RE: Revocation of New York Ruling Letters (NYRL) 850780 And 850781; Cryptovit E 50 Enrobe, Microvit E 50 GS, And Microvit E 50 ADS

Dear Sir:

In response to your letters dated March 13 and March 15, 1990, the Customs Service issued NYRLs 850780 and 850781, dated March 30, 1990, which held that Cryptovit E 50 Enrobe, Microvit E 50 GS and Microvit E 50 ADS, from France, were classified in subheading 3003.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), as medicaments consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, dutiable at the general rate of 6 percent ad valorem. This letter is to inform you that NYRLs 850780 and 850781 no longer reflect the views of the Customs Service and are revoked in accordance with section 177.9(d) of the Customs Regulations. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 625 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)(hereinafter section 625), notice of the proposed revocation of NYRLs 850780 and 850781 was published on July 13, 1994, in the Customs Bulletin, Volume 28, Number 28. The following represents our position.


Cryptovit E 50 Enrobe (NYRL 850780) consists of dl-alpha tocopherol acetate (Vitamin E), coated with gelatin, and silicon dioxide. Microvit E 50 GS (NYRL 850781) consists of Vitamin E acetate coated with gelatin/lactose, and Microvit E 50 ADS consists of Vitamin E coated with silicon dioxide. The products are used in the manufacture of animal feeds.


The issue is whether the products described above are classifiable in heading 3003 or heading 2936, HTSUS.


Headquarters Ruling Letter (HRL) 953829, dated July 26, 1993, concerned similar issues and controls our decisions for the above described products. HRL 953829 revoked the decision in NYRL 839134, dated April 27, 1989, which held that similar coated vitamins were excluded from heading 2936. The revocation ruling noted that the notes to heading 2936, Explanatory Notes to the Harmonized Commodity and Coding System (which represent the official interpretation of the tariff at the international level) were changed, effective February 1992, to read as follows.

The products of this heading [2936] may be stabilised for the purposes of preservation or transport: - by adding anti-oxidants,
- by adding anti-caking agents (e.g., carbohydrates), - by coating with appropriate substances (e.g., gelatin, waxes or fats), whether or not plasticised, or - by absorbing on appropriate substances (e.g., silicic acid), provided that the quantity added or the processing in no case exceeds that necessary for their preservation or transport and that the addition or processing does not alter the character of the basic product and render it particularly suitable for specific use rather than for general use.

Because of the coating, the vitamins in NYRL 839134, were considered finished products and prepared for a specific use. However, in HRL 953829, based on the changes in the Explanatory Notes, we held that the coating of the vitamins did not render the vitamins particularly suitable for specific use rather than a general use and that the vitamins were classified in heading 2936. We reach the same conclusion for the vitamins in question. Each of the products contains a single active ingredient, Vitamin E acetate, and the coatings stabilize the products for the purposes of preservation or transport. Accordingly, the products are classifiable in heading 2936, and in particular, in subheading 2936.28.0000, HTSUS.


Products known as Cryptovit E 50 Enrobe, Microvit E 50 GS, and Microvit E ADS, each of which contains a single active ingredient, Vitamin E coated with gelatin and/or silicon dioxide as a stabilizer, and used in the preparation of animal feeds, are classifiable as vitamins and their derivatives, unmixed, Vitamin

E and its derivatives, in subheading 2936.28.0000, HTSUS, dutiable at the general rate of 7.9 percent ad valorem.

Pursuant to 19 CFR 177.9(d), NYRLs 850780 and 850781 are revoked.

In accordance with section 625, this ruling will become effective 60 days from the date of its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR


John Durant, Director

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