CLA-2-21:RR:NC:2:228 F84592

Mr. Robert H. Schor
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: The tariff classification of a placebo from Germany

Dear Mr. Schor:

In your letter dated March 15, 2000, on behalf of Forest Laboratories, New York, NY, you requested a tariff classification ruling.

The product is a placebo, in tablet form, imported for experimental purposes. The placebo tablet is intended to imitate the appearance of a 100-milligram tablet of a specific nonsteroidal anti-inflammatory drug, and is said to be composed of microcrystalline cellulose, pregelatinized starch, sodium starch glycolate, copovidone (a binder), talc, magnesium stearate, and colloidal silicon dioxide. The placebo contains no active drug substance.

The applicable subheading for the placebo tablets will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division