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DEPARTMENT OF THE TREASURY
U.S. CUSTOMS SERVICE
~,,VASHINGTON, D C

HQ 084421

MAY 31 1988

CLA-2 CO:R:C:G 084421 JGH

Category: CLASSIFICATION

Tariff No: 3823.90.5050

Mr. Edmund J. Corboy
Austin Chemical Company, Inc.
9655 West Bryn Mawr Ave
Rosemont, Ill. 60018-5299

RE: Classification of a mixture of triglycerides from Japan.

Dear Mr Corboy:

Your letter of February 25, 1989, concerns the tariff classification of a mixture of fatty triglycerides under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The material is described as Gamma-Linolenic acid oil (triglycerides) derived from a microorganism (Mortierella Isabellina, a fungus) by a fermentation process. In a Customs laboratory report a sample was said to be composed of fatty triglycerides of which a certain percentage of the derivable fatty acids is gamma linolenic acid. Technical sources consulted were said to reveal that the material was derived from hydrocarbons by fermentation using Mortierella Isabellina fungus. The material was said to be used in human nutritional products.

ISSUE:

Whether a mixture a fatty triglycerides is classifiable in the HTSUS as a food preparation or a chemical mixture.

LAW AND ANALYSIS:

Classification in the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative Section or Chapter notes. Heading 3823, HTSUS, includes mixtures of chemicals not specifically provided for in any other section of the HTSUS. Chapter Note l(b) to Chapter 38 states that mixtures of chemicals
with food stuffs or other substances of nutritive value of a kind used with human food stuffs are not included in the chapter. Heading 2106 which covers food preparations would cover mixtures of chemicals with added recognized food ingredients (flour, etc.). However, the material here is a chemical mixture. Subheading 3823.90.40, HTSUS, covers mixtures of fatty substances of animal or vegetable origin. Since, the fatty triglycerides in question are said to be derived from hydrocarbons, they would not be considered to be of animal or vegetable origin.

HOLDING:

Mixtures of fatty triglycerides of the type described above are classifiable in subheading 3823.90.5050, HTSUS, dutiable at the rate of 5 percent ad valorem.

Sincerely,

John Durant, Director
Commerical Rulings Division


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