Oct 5 CBP Bulletin Proposes to Modify a Ruling on Acetyl L-Carnitine HCl
In the October 5, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 41), CBP published a notice that proposes to modify a ruling and similar treatment relating to the duty rate of Acetyl L-Carnitine Hydrochloride.
Sign up for a free preview to unlock the rest of this article
If your job depends on informed compliance, you need International Trade Today. Delivered every business day and available any time online, only International Trade Today helps you stay current on the increasingly complex international trade regulatory environment.
Comments on Proposed Ruling Action due November 4
CBP states that any party who has received a ruling or decision on the merchandise that is subject to the proposed modification, or any party involved with a substantially identical transaction, should advise CBP by November 4, 2011, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.
Proposed Modification
CBP is proposing to modify the ruling below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Acetyl L-Carnitine HCl
| Item: Acetyl L-Carnitine Hydrochloride. In NY E82956, it was classified in subheading 2923.90.00 as "Other quaternary ammonium salts and hydroxides; lecithins and other phosphoamino-lipids, whether or not chemically defined." It was also given duty-free treatment pursuant to General Note 131 to the Harmonized Tariff Schedule. |
| Current: 2923.90.00, Free (pursuant to General Note 13) |
| Proposed: 2923.90.00, 6.2% (not listed in Pharmaceutical Appendix, as required by General Note 13) |
| Reason: CBP states that HTS subheading 2923.90.00 has a "K" listed in the "special" subcolumn and therefore is subject to General Note 13. In a previous ruling, CBP found Acetyl L-Carnitine HCl is a salt of an acetylated derivative of L-carnitine. As such, CBP states it is not eligible for duty-free treatment because it is not listed in the Pharmaceutical Appendix. While carnitine, levocarnitine, and hydrochloride are listed in the Pharmaceutical Appendix, CBP notes that no acetylated versions of these compounds are listed. As a result, Acetyl L-Carnitine HCl is not eligible for duty-free treatment. |
| Proposed for modification: NY E82956 (dated 1999) |
| Proposed new ruling: HQ H118441 |
1General Note 13 of the HTS on pharmaceutical products provides that whenever a duty rate of "Free" followed by the symbol "K" in parentheses appears in the "Special" subcolumn for a heading or subheading, any product classifiable in such provision which is the product of a country eligible for tariff treatment under column 1 shall be entered free of duty, provided that such product is included in the pharmaceutical appendix to the HTS.