HQ 0086382 - Simple sugars used in cosmetics; Pentavitin - United States International Trade Commision Rulings

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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?

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.

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

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