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HQ 956388

March 2, 1995

CLA-2 CO:R:C:F 956388 ASM


TARIFF NO.: 1302.20.0000

Ms. Joan von Doehren
Interchem Corporation
120 Rt. 17 North, Suite 115
Paramus, NJ 07652

RE: Modification of New York Ruling Letter 894549 concerning the tariff classification of Polygalacturonic acid (CAS-25990-10-7).

Dear Ms. von Doehren:

This letter is to advise you that Customs has modified New York Ruling Letter (NYRL) 894549, dated March 9, 1994, regarding the classification of polygalacturonic acid (CAS-25990-10-7). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 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 modification of NYRL 894549 was published January 18, 1995, in the Customs Bulletin, Volume 29, Number 3.


On March 9, 1994, NYRL 894549, classified this product under subheading 3913.90.2050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Polysaccharides and their derivatives... Other," with a rate of duty at 5.8 percent ad valorem.


What is the proper classification under the HTSUSA for polygalacturonic acid (CAS-25990-10-7)?


Classification of merchandise under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). As stated in GRI 1, the classification is determined first in accordance with the terms of the headings which must be read in conjunction with the relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied in their appropriate order. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN's), facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

This product, polygalacturonic acid is a polysaccharide which is used in the formulation of cough suppressants. According to the Customs laboratory report, it has been determined that polygalacturonic acid is a pectic substance, derived from pectin. Pursuant to EN 13.02(B), pectic substances are polysaccharides of which the basic structure consists of polygalacturonic acids. Thus, as a pectic substance, polygalacturonic acid is properly classifiable under subheading 1302.20.0000, HTSUSA.


The product, polygalacturonic acid (CAS-25990-10-7), is classifiable in subheading 1302.20.0000, HTSUSA, which provides for "Vegetable saps and extracts; pectic substances, pectinates and pectates...: Pectic Substances, pectinates and pectates," duty free at the general column one rate of duty.

Accordingly, NYRL 894549, dated March 9, 1994, is hereby modified so that it is consistent with this ruling. In accordance with section 625, this ruling will become effective 60 days after 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 177.10(c)(1)).


John Durant, Director

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