CLA-2 RR:CR:GC 966382AM
Port Director
Bureau of Customs and Border Protection
Building # 77
Jamaica, N.Y. 11430
Re: Protest No. 1001-00-103199; Ademetionine Sulfate Tosylate
Dear Port Director:
This is our decision on Protest 1001-00-103199, filed by J.H. Bachman on June 12, 2000, against your decision in the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of ademetionine sulfate tosylate.
FACTS:
Ademetionine sulfate tosylate, CAS No. 97540-22-2, is also known as S-Adenosyl-L-Methionine Sulfate-P-Toluenesulfonate sulfate, and as S-Adenosyl-L-methionine disulfate tosylate. It is an ingredient used in the manufacture of a dietary supplement. Customs Laboratory Report #2-1999-22847, dated January 28, 2000, states, in pertinent part, "the two samples, white crystalline powders, are aromatic other heterocyclic compounds, containing nitrogen and oxygen hetero-atom(s). Laboratory analyses indicates that both samples are the same compound, S-Adenosyl-L-Methionine disulfate tosylate (CAS No. 97540-22-2)." The chemical name is Adenosine, 5'-[[(3S)-3-amino-3-carboxypropyl]methylsulfonio]-5'-deoxy-, sulfate (salt), 4-methylbenzenesulfonate (salt) sulfate (salt) (1:1:1:1)).
Protestant entered the product under subheading 2934.90.90 (1999), HTSUS. The entries were liquidated under subheading 2934.90.39, HTSUS (1999), the provision for "Nucleic acids and their salts; other heterocyclic compounds: Other: Aromatic or modified aromatic: Other: Other: Products described in additional U.S. note 3 to section VI." Protestant does not dispute this change in classification.
Rather, protestant claims the goods are entitled to duty free status pursuant to General Note 13, HTSUS. Protestant entered the merchandise free of duty claiming that ademetionine, also known as S-Adenosyl-L-Methionine, is listed in Table 1 of the pharmaceutical appendix and the suffixes tosylate and sulfate are each listed in Table 2 of the pharmaceutical appendix.
The three entries at issue were filed on July 29, September 2 and 9, 1999, and were liquidated on April 14 and 21, 2000. The protest was timely filed on June 12, 2000.
ISSUE:
Whether ademetionine sulfate tosylate is entitled to duty free status under General Note 13 of the HTSUS.
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context, which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in their appropriate order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to the GRIs.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The classification of the imported merchandise is not at issue. Rather, the issue stems from the appearance of a "K" in the "Special" column adjacent to subheading 2934.90.39, HTSUS (1999). General Note 13, HTSUS, provides in pertinent part, that "[W]henever a rate of duty of “Free” followed by the symbol “K” in parentheses appears in the “Special” subcolumn for a heading or subheading, any product (by whatever name known) classifiable in such provision . . . shall be entered free of duty, provided that such product is included in the pharmaceutical appendix to the tariff schedule." The note to table 2 of the pharmaceutical appendix states: "[S]alts, esters and hydrates of the products enumerated in table 1 above that contain in their names any of the prefixes or suffixes listed below, shall also be entered free of duty under General Note 13 to the tariff schedule, provided that any such salt, ester or hydrate is classifiable in the same 6-digit tariff provision as the relevant product enumerated in table 1. For purposes of the tariff schedule, any references to a product enumerated in this table includes such product by whatever name known."
Ademetionine, CAS #17176-17-9, is listed in table 1 of the pharmaceutical appendix. Sulfate and tosylate are each listed in table 2 of the pharmaceutical appendix. Ademetionine is classifiable in subheading 2934.90, HTSUS, and ademetionine sulfate tosylate is a salt of ademetionine. There is no authority to limit the number of prefixes or suffixes contained in the products of Table 1. Hence, ademetionine sulfate tosylate is entitled to duty free status under General Note 13, HTSUS.
This ruling comports with NY F88695, dated August 11, 2000, which found identical merchandise to be duty free.
HOLDING:
Ademetionine sulfate tosylate is classified in subheading 2934.90.39 (1999), HTSUS, and is listed in the pharmaceutical appendix to the tariff schedule. Therefore it is duty-free.
You are instructed to GRANT the protest.
In accordance with Section 3A(11)(b) of Customs Directive 099 3550 065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division