HQ 085560: Calcium Lactobionate;HRL 081993 of October 31, 1988, revoked

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 085560

                                        December 19,1989


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

            CATEGORY: Classification

            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).

            FACTS:

                 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.

            ISSUE:

                 Classification of calcium lactobionate in the HTSUS.

            LAW AND ANALYSIS:

                 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



















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            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.

            HOLDING:

                 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.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
























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            hurley library/peh
            085560