HQ 086382: Simple sugars used in cosmetics; Pentavitin

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 086382

                       April 17, 1990

CLA-2:CO:R:C:G 086382 SER

CATEGORY:  Classification

TARIFF NO.: 3823.90.5050

Ms. Sheila Cain
Centerchem, Inc.
660 White Plains Road
Tarrytown, N.Y. 10591

RE:  Simple sugars used in cosmetics; Pentavitin

Dear Ms. Cain:

     This is in reference to your letter of December 21, 1989,
requesting classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), of "Pentavitin", a sugar
mixture used in the manufacture of cosmetics.

FACTS:

     The product at issue, Pentavitin, is used in skin care
products, especially in moisturizing creams and lotions.  It is
stated to be a highly effective moisture regulator based upon
natural occurring carbohydrates, whose composition is very
similar to the natural carbohydrates fraction found in the horny
layer of the human skin.

     The product consists primarily of the sugars: fructose and
glucose, which comprise the largest quantities, and smaller
amounts of psicose, mannose, galactose and lactose.  In addition,
as stated in literature on the product, it contains: collagen,
hydrolastan, pentaglycan, pentagen, revitalin, placentol,
pefalipin, thymus peptides, hyaluronic acid, hyasol, stimucell,
and glycosome.

ISSUE:

     Does the sugar in Pentavitin lead to a classification in the
food chapters of the HTSUSA, or is it a chemical product of
Heading 3823, HTSUS?




                               -2-




LAW AND ANALYSIS:

     Classification of goods in the HTSUSA is governed by the
General Rules of Interpretation (GRI's), taken in order.  The
Harmonized System is a complete product classification system,
and the goal of the Harmonized System is to place all goods that
are imported into the specific classification subheadings.  In
this context the word "goods" is used in the broadest sense to
include all merchandise.  The systematic detail is such that
virtually all goods are classifiable by application of GRI 1,
that is, according to the terms of the Headings and any relative
section or chapter notes.

     Since this product is comprised primarily of sugar, the
Headings in the HTSUSA which deal with sugar and food products
would be a logical initial examination point.  Heading 1702,
HTSUS, covers "other sugars."  The types of products which would
be classified in this Heading are pure sugar mixtures.  Since the
product at issue is combined with other ingredients, such as
collagen, it would not be analogous to the exemplars in the
Heading, and therefore, would be precluded from classification in
this Heading.

     Heading 2016, HTSUS, provides for food preparations not
elsewhere specified or included.  Examination of this Heading
indicates that it covers products used in the manufacture of food
or used principally as an ingredient in food.  Since Pentavitin
is used in the manufacture of cosmetics it would not be properly
classified in Heading 2106, HTSUS.

     Heading 3823, HTSUS, provides for chemical products and
preparations (including those consisting of mixtures of natural
products).  However, Note 1(b) to Chapter 38 states that this
chapter does not cover, "mixtures of chemicals with foodstuffs or
other substances with nutritive value, of a kind used in the
preparation of human foodstuffs either as ingredients or to
improve some of their characteristics (e.g. improvers for pastry,
biscuits, cakes and other baker's wares).  These products
generally fall in heading 2106."

     Though sugars are used in the preparation of foodstuffs, it
is Customs position that this mixture is not a kind used in the
preparation of foodstuffs.  Not only is the product at issue
unlike the exemplars listed in the Explanatory Notes which are
excluded from this Chapter, but in addition, the exemplars
precluded from this Chapter are classified in Heading 2106,
HTSUS, a Heading that the product at issue has been determined
not to be properly classified within.

                               -3-



HOLDING:

     The product at issue, Pentavitin, a mixture of predominately
sugar, is properly classified in subheading 3823.90.5050, HTSUSA,
which provides for chemical products and preparations (including
those consisting of mixtures of natural products), not elsewhere
specified or included: other: other: other.  The rate of duty is
5 percent ad valorem.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division