CLA-2 CO:R:C:F 953450 EAB
Mr. John Aldridge
Abbott Laboratories International Co.
6HD AP30
Abbott Park, Illinois 60064-3500
Re: Sevoflurane; fluoromethyl 2,2,2-trifluoro-1-(trifluoromethyl)
ethyl ether; 1,1,1,3,3,3-hexafluoro-2-(fluoromethoxy) propane;
CAS 28523-86-6 not listed; inhalation anaesthetic; bulk
Dear Mr. Aldridge:
This is in reply to your written request dated February 17,
1993, for a binding ruling on the classification under the
Harmonized Tariff Schedule of the United States (Annotated)
(HTSUSA) of sevoflurane.
FACTS:
Sevoflurane, CAS 28523-86-6, described by you as fluoromethyl
2,2,2-trifluoro-1-(trifluoromethyl) ethyl ether, has the CAS name
of 1,1,1,3,3,3-hexafluoro-2-(fluoromethoxy) propane. It is used
as an inhalation anaesthetic.
For purposes of this ruling, the compound has been described
as being imported in bulk form.
ISSUE:
What is the classification of sevoflurane, CAS Registry
#28523-86-6?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. 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 otherwise requires,
by the Additional U.S. Rules of Interpretation. The GRIs and the
Additional U.S. Rules of Interpretation as well as section and
chapter notes are part of the HTSUSA and are to be considered
statutory provisions of law for all purposes.
Heading 2909, describes, among other compounds, ethers and
their halogenated derivatives. Subheading 2909.19.1090, HTSUSA,
describes compounds such as fluoromethyl 2,2,2-trifluoro-1-
(trifluoromethyl) ethyl ether. We find that sevoflurane is
classifiable under the foregoing provision.
We note that this product in use potentially would be
classified in Chapter 30, which provides for pharmaceutical
products. It is precluded from a Chapter 30 classification,
however, by the fact that Note 2 to Section VI (including Chapter
30) limits classification in the relevant Chapter 30 headings to
goods put up in measured doses or for retail sale. This product,
imported in bulk, must be classified as a separate chemically
defined organic compound.
HOLDING:
Sevoflurane, CAS Registry Number 28523-86-6 and Name of
1,1,1,3,3,3-hexafluoro-2-(fluoromethoxy) propane, also known as
fluoromethyl 2,2,2-trifluoro-1-(trifluoromethyl) ethyl ether, is
classifiable under subheading 2909.19.1090, a provision for
"Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols,
alcohol peroxides, ether peroxides, ketone peroxides (whether or
not chemically defined), and their halogenated, sulfonated,
nitrated or nitrosated derivatives: acyclic ethers and their
halogenated, sulfonated, nitrated or nitrosated derivatives: Other:
Ethers of monohydric alcohols, Other" and dutiable at the column
one general rate of 5.6 percent ad valorem.
Sincerely,
John Durant, Director