CLA-2 CO:R:C:F 954922 ASM
Regional Commissioner of Customs
c/o Protest and Control Section
6 World Trade Center
Room 761
New York, NY 10048-0945
RE: Application for Further Review of Protest No. 1001-93-
102686, dated May 5, 1993, concerning the tariff
classification of Bulk Epsiprantel; CAS 98123-83-2;
Dear Sir:
This is a decision on a protest filed May 5, 1993, against
the decision of Customs New York, JFK Airport, in the
classification of merchandise liquidated on February 26, 1993.
FACTS:
On August 31, 1992, entry was made of a carton of
epsiprantel under subheading 3004.90.6003, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), a provision
for "Medicaments (excluding goods of heading 3002, 3005 or 3006)
consisting of mixed or unmixed products for therapeutic or
prophylactic uses, put up in measured doses or in forms or
packings for retail sale: Other: Other, For veterinary use"
dutiable at 6.3 percent ad valorem.
At liquidation, Customs classified this product under
subheading 2933.59.4500, HTSUSA , "Heterocyclic compounds with
nitrogen hetero-atom(s) only; nucleic acids and their salts:
Compounds containing a pyrimidine ring (whether or not
hydrogenated) or piperazine ring in the structure; nucleic acids
and their salts: Other: Drugs: Aromatic or modified aromatic:
Antidepressants, tranquilizers and other psychotherapeutic
agents"
dutiable at 16.6 percent ad valorem.
In the protest, it is asserted that the merchandise, bulk
epsiprantel, is an animal drug used for deworming. The
protestant further asserts that epsiprantel contains no
pyrimidine ring or piperazine ring and is properly classifiable
under HTSUSA subheading 2933.90.7500 as a "Heterocyclic compound
with nitrogen hetero-atom(s) only; nucleic acids and their salts:
Other: Aromatic or modified aromatic: Other: Drugs: Other"
dutiable at 6.9 percent ad valorem.
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ISSUE:
What is the proper classification under the HTSUSA of bulk
epsiprantel , CAS 98123-83-2?
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's). The systemic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied. The Explanatory Notes to the Harmonized
Commodity Description and Coding System (EN's), which represent
the official interpretation of the tariff at the international
level, facilitate classification under the HTSUSA by offering
guidance in understanding the scope of the headings and GRI's.
According to New York Customs laboratory report #94-14,
dated October 12, 1993, this product, epsiprantel, contains a
fused piperazine ring. In addition to having a fused piperazine
ring, the chemical structure of this compound reveals that it
also contains a seven-membered heterocyclic ring (with one
nitrogen hetero-atom). Heading 2933, HTSUSA, includes
heterocyclic compounds with nitrogen hetero-atoms only.
Epsiprantel is such a heterocyclic compound in that it contains
both a piperazine ring, which is a type of nitrogen heterocycle,
and another heterocyclic ring not specified in the six-digit
structure to heading 2933.
The subheadings at issue are 2933.59, HTSUSA. which includes
"Compounds containing a pyrimidine ring (whether or not
hydrogenated) or piperazine ring in the structure; nucleic acids
and their salts;" and 2933.90, HTSUSA, "Other." In this case,
epsiprantel contains a piperazine ring which is classifiable in
subheading 2933.59, HTSUSA. and it is our determination that
epsiprantel would be, therefore, precluded from any other
subheading, including subheading 2933.90, HTSUSA. We therefore
regard subheading 2933.90 as including only those heterocyclic
compounds that do not contain one of the ring systems specified
in the prior subheadings. Thus, Chapter 29, Note 3 does not
apply because epsiprantel is not classifiable in more than one
subheading in the Chapter.
With respect to the classification of bulk epsiprantel at
the eight and ten-digit levels, we note that the Customs
laboratory report states that this product is used as an
anthelmintic drug. Based on Remington's Pharmaceutical
Sciences, 18th Edition (chapter 63, pg.1242), anthelmintics act
on parasitic infections which makes epsiprantel an "anti-
infective" drug. As such, this product is specifically
classifiable under subheading 2933.59.3600, HTSUSA, which
provides for heterocyclic compounds "Drugs: Anti-infective
agents: Other." Relevant to our determination to classify this
product at subheading 2933.59 is the fact that the Harmonized
System Committee has classified epsiprantel under subheading
2933.59, in the Harmonized System international nomenclature.
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HOLDING:
The product, epsiprantel (CAS 98123-83-2) is properly
classified under subheading 2933.59.3600, HTSUSA, a provision for
"Heterocyclic compounds with nitrogen hetero-atom(s) only;
nucleic acids and their salts: Compounds containing a pyrimidine
ring (whether or not hydrogenated) or piperazine ring in the
structure; nucleic acids and their salts: Other Drugs: Other"
which is subject to the column 1 general rate of duty of 8.1
percent ad valorem.
The protest should be denied except to the extent
reclassification of the merchandise as indicated above results in
a partial allowance.
In accordance with Section 3A(11) (b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information
Act, and other public access channels.
A copy of this decision should be attached to the Customs
Form 19 and provided to the protestant as part of the notice of
action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division