CLA-2 CO:R:C:F 955585 K
TARIFF No.: 2934.10.1000
Mr. John Aldridge
Attorney In Fact
Abbott Laboratories
6HD AP30
One Abbott Park Road
Abbott Park, Illinois 60064-3500
RE: Tariff Classification of Abbott Bulk Drug 84538.0
Dear Mr. Aldridge:
This is in response to your request of December 27, 1993, for
a ruling concerning the above-referenced merchandise. You indicate
that the drug will be processed with the use of other chemicals in
a Foreign Trade Zone and then entered into the commerce of the
United States. Our response is limited to the classification of
the bulk drug in its condition as it may be entered for consumption
into the commerce of the United States and does not concern any
changes in the assessment of duties resulting from the designation
of the status of the various chemicals admitted in a zone and used
to make the bulk drug.
FACTS:
The chemical is identified as Abbott 84538.0, a bulk drug.
The registry number of the Chemical Abstracts Service (C.A.S.), of
the American Chemical Society was not provided for this bulk drug.
For purposes of this decision, we assume that a registry number is
not listed under the Chemical Appendix, to the Harmonized Tariff
Schedule of the United States (HTSUS). Our decision is based upon
the submitted chemical structure.
ISSUE:
The issue concerns the classification of the above-described
bulk drug.
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LAW AND ANALYSIS:
Based upon a review of the chemical structure, and assuming
that the bulk drug qualifies as a product as described in
additional U.S. note 3 to section VI, (HTSUS), the bulk drug is
provided for in subheading 2934.10.1000, HTSUS, as an aromatic
chemical compound containing an unfused thiazole ring (whether or
not hydrogenated) in the structure.
HOLDING:
A bulk drug identified as Abbott 84538.0, is classified as an
aromatic chemical compound containing an unfused thiazole ring
(whether or not hydrogenated) in the structure, under subheading
2934.10.1000, HTSUS, with duty at the general rate of 13.5 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division