CLA-2 CO:R:C:F 956674 ASM
Ms. Dee Koerkel
Schweizerhall, Inc.
10 Corporate Place South
Piscataway, New Jersey 08854
RE: Modification of New York Ruling Letter 866547 concerning the
tariff classification of Tobramycin Sulfate (CAS-79645-27-5)
Dear Ms. Koerkel:
This letter is to advise you that Customs has modified New
York Ruling Letter (NYRL) 866547 dated September 19, 1991,
regarding the classification of Tobramycin Sulfate (CAS-79645-27-
5). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization ) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed revocation of
NYRL 866547 was published January 25, 1995, in the Customs
Bulletin, Volume 29, Number 4.
FACTS:
On September 19, 1991, NYRL 866547 classified this product
under subheading 2941.90.1010, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for
"Antibiotics: Other: Natural: Aminoglycoside antibiotics" with
a rate of duty at 1.8 percent ad valorem.
ISSUE:
What is the proper classification under the HTSUSA for
Tobramycin Sulfate?
- 2 -
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is made in
accordance with the General Rules of Interpretation (GRI's). As
stated in GRI 1, the classification is determined first in
accordance with the terms of the headings which must be read in
conjunction with the relative section and chapter notes. If GRI
1 fails to classify the goods and if the headings and legal notes
do not otherwise require, the remaining GRI's are applied in
their appropriate order. The Explanatory Notes to the Harmonized
Commodity Description and Coding System (EN's), facilitate
classification under the HTSUSA by offering guidance in
understanding the scope of the headings and GRI's.
In NYRL 866547, the product, Tobramycin Sulfate, was
erroneously classified as a "Natural Aminoglycoside antibiotic "
under subheading 2941.90.1010, HTSUSA. Tobramycin sulfate does
not exist naturally. Rather, it is known as a semisynthetic
product, i.e., a product manufactured from a natural material (in
this case, Tobramycin), but not occurring in nature. The
product, however, is properly classified within heading 2941,
HTSUSA, because the EN's to heading 2941 make use of the term
"chemically modified antibiotics" to describe products such as
Tobramycin Sulfate. Thus, Tobramycin Sulfate is properly
classifiable under subheading 2941.90.5000, HTSUSA, which
provides for "Other" antibiotics.
HOLDING:
The product, Tobramycin Sulfate (CAS-79645-27-5), is
classifiable in subheading 2941.90.5000, HTSUSA, which provides
for "Antibiotics: Other: Other: Other," which is duty free at
the general column one rate of duty.
Accordingly, NYRL 866547, dated September 19, 1991, is
hereby modified so that it is consistent with this ruling. In
accordance with section 625, this ruling will become effective 60
days after its publication in the Customs Bulletin. Publication
of rulings or decisions pursuant to section 625 does not
constitute a change of practice or position in accordance with
section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division