CLA-2:CO:R:C:G 083175 SER
Mr. Marvin Trief
Arrow Chemical Inc.
189 Kinderkamack Road
P.O. Box 580
Westwood, NJ 07675
RE: Isosorbide dinitrate; Reconsideration of 826576
Dear Mr. Trief:
This is in reference to your request for reconsideration of
the New York Ruling Letter (NYRL) 826576, dated December 17,
1987. In NYRL 826576 the merchandise at issue, isosorbide
dinitrate, was classified under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), in subheading 3003.90.0000,
HTSUSA, which provides for medicaments consisting of two or more
constituents which may have been mixed together for therapeutic
or prophylactic uses.
FACTS:
The merchandise at issue in this reconsideration are the
chemicals:
1 - Isosorbide dinitrate with 25 percent lactose.
2 - Isosorbide dinitrate with 25 percent mannitol.
The lactose and mannitol used in these products function as
a stabilizer and as a diluent. Since the nitrogen compounds in
these preparations are explosive in the pure state they must be
diluted with a stablilizer for safe transportation. In
addition, after importation these products contain the lactose
and mannitol as diluents.
ISSUE:
Whether the products as properly classified as single
chemical compounds in Chapter 29, HTSUSA, or as mixed drugs in
Chapter 30, HTSUSA.
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LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the Headings and relative section or chapter notes.
The inquirer states that the only reason the lactose and
mannitol are added is because of transportation and related
safety requirements, and thus, the products should be classified
in Chapter 29, HTSUSA, which covers organic chemicals. But, the
Explanatory Notes to Chapter 29 preclude classification of the
goods at issue in this Chapter. The Explanatory Notes provide in
General Note (A):
[a] separate chemically defined compound is a
single chemical compound of known structure,
which does not contain other substances
deliberately added during or after its
manufacture. . . . Accordingly, a product
consisting of saccharin mixed with lactose,
for example, to render the product suitable
for use as a sweetening agent is excluded
from this Chapter.
The merchandise at issue certainly are not single chemical
compounds which have no additives, they are expressly excluded
from classification in this Heading due to the additions of
lactose and mannitol.
Regardless of the reason for the addition of lactose and
mannitol, imported merchandise is classified in its condition
when imported. "Condition as imported" refers to the condition
of the goods when they are brought within the jurisdiction of the
United States with intent to unlade. Sherwin-Williams Co. v.
United States, 38 CCPA 13, 18, C.A.D. 432 (1950).
Heading 3003, HTSUS, provides for "medicaments consisting
of two or more constituents which have been mixed together for
therapeutic or prophylactic uses, not put up in measured doses or
forms or packings for retail sale." The Explanatory Notes to
Heading 3003, HTSUS, provide that this heading covers medicinal
preparations for use in the internal or external treatment or
prevention of human ailments. Further, note (2) of the
Explanatory Notes to Heading 3003, HTSUS, state that
preparations containing a single pharmaceutical substance
together with an excipient, are included in this heading. Clearly
the merchandise at issue are properly classified in this Heading.
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HOLDING:
The merchandise at issue is properly classified in
subheading 3003.90.0000, HTSUSA, which provides for medicaments
consisting of two or more constituents which have been mixed
together for therapeutic or prophylactic uses: other. The rate
of duty is 6 percent ad valorem.
New York Ruling Letter 826576 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division