CLA-2-CO:R:C:F 954685 K
TARIFF No.: 3004.39.00
Mr. James A. Arcure
Traffic Coordinator
Astra USA, Inc.
P.O. Box 4500
Westborough, Massachusetts 01581-4500
Dear Mr. Arcure:
In your letter of June 16, 1993, you requested a
classification ruling for merchandise known as Budesonide, an
anti-inflammatory drug imported in bulk form and imported in
finished products as inhalers in saleable units. You received a
response for the classification of the merchandise imported in
bulk form by New York Ruling Letter 887496, dated July 19, 1993,
which classified the bulk product under subheading 2937.29.0050,
Harmonized Tariff Schedule of the United States (HTSUS), dutiable
at 6 percent ad valorem. The following is our decision
concerning the classification for the inhalers containing
Budesonide and imported for retail trade.
FACTS:
The imported inhalers from Sweden are put up in measured
doses or in forms or packings for retail sale containing the
product Budesonide, a derivative of an adrenal cortical hormone,
and the active ingredient of an anti-inflammatory drug.
ISSUE:
The issue is whether subheading 3004.32.00, for medicaments
containing adrenal cortical hormones, includes medicaments
containing derivatives of adrenal cortical hormones that are used
primarily as hormones.
LAW AND ANALYSIS:
Heading 2937, HTSUS, provides for "hormones, natural or
reproduced by synthesis; derivatives thereof, used primarily as
hormones, and other steroids used primarily as hormones."
Subheading 2937.21.00 provides for adrenal cortical hormones and
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their derivatives, and specifically includes two adrenal cortical
hormones, cortisone and hydrocortisone and two derivatives,
prednisone and prednisolone. Subheading 2937.22.00, provides
for Halogenated derivatives of adrenal cortical hormones, and
subheading 2937.29.00, provides for other adrenal cortical
hormones and their derivatives not included in subheadings
2937.21.00 and 2937.22.00.
Subheadings 3004.31.00, 3004.32.00, and 3004.39.00, HTSUS,
provide for medicaments containing hormones or other products of
heading 2937 that are put up in measured doses or in forms or
packings for retail sale. Subheading 3004.31.00, not involved in
our classification issue, provides for products containing
insulin. Subheading 3004.32.00 provides for products containing
adrenal cortical hormones, and subheading 3004.39.00 provides for
hormones and other products of heading 2937 not provided for in
subheadings 3004.31.00 and 3004.32.00. These subheadings are
involved in our classification issue. Since heading 2937
distinguishes between hormones and their derivatives and
subheading 3004.32.00 does not specifically provide for the
inclusion of derivatives of adrenal cortical hormones, then it
follows that such derivatives are not included in subheading
3004.32.00 and are classified under the basket provision for
other, subheading 3004.39.00.
HOLDING:
The product known as Budesonide, an anti-inflammatory drug
containing a derivative of an adrenal cortical hormone that is
used primarily as a hormone, is classifiable under subheading
3004.39.00 HTSUS, as a medicament containing hormones and other
products of heading 2937 not provided for in subheadings
3004.31.00 and 3004.32.00, put up in measured doses or in forms
or packings for retail sale, with duty at 3.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
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