CLA-2 CO:R:C:F 955899 K
Mr. John Aldridge
Attorney In Fact
Abbott Laboratories
6HD AP30
One Abbott Park Road
Abbott Park, Illinois 60064-3500
RE: Tariff Classification of 5-Hydroxymethylthiazole-4-
Nitrophenylcarbonate, HCL
Dear Mr. Aldridge:
This is in response to your requests of February 9 and March
17, 1994, for a ruling concerning the tariff classification of the
above-referenced chemical. Our response does not concern the
status of merchandise admitted into a Foreign Trade Zone for use
in further processing.
FACTS:
The chemical, 5-Hydroxymethylthiazole-4-Nitrophenyl-
carbonate, HCL, is described as a component in the production of
a bulk drug. A Customs laboratory report indicates that the
chemical does not have a registry number with the Chemical
Abstracts Service (C.A.S.), of the American Chemical Society and
that the chemical is used as an intermediate. Further, it is
indicated that the chemical is a heterocyclic compound containing
an unfused thiazole ring and would be considered an "aromatic"
compound.
ISSUE:
The issue concerns the classification of the above-described
chemical.
LAW AND ANALYSIS:
The chemical, 5-Hydroxymethylthiazole-4-Nitrophenyl-
carbonate, HCL, as described above, a heterocyclic compound,
-2-
containing an unfused thiazole ring in the structure, is provided
for in subheading 2934.10.1000, Harmonize Tariff Schedule of the
United States (HTSUS).
HOLDING:
The chemical, 5-Hydroxymethylthiazole-4-Nitrophenyl-
carbonate, HCL, is classifiable in subheading 2934.10.1000, HTSUS,
which provides for other heterocyclic compounds:... Compounds
containing an unfused thiazole ring (whether or not hydrogenated)
in the structure:...Aromatic or modified aromatic:...Products
described in additional U.S. note 3 to section VI, with duty at the
general rate of 13.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division