CLA-2 CO:R:C:F 955900 K
Mr. John Aldridge
Attorney In Fact
Abbott Laboratories
6HD AP30
One Abbott Park Road
Abbott Park, Illinois 60064-3500
RE: Tariff Classification of 2-Isopropyl-4-(((N-Methyl)
Amino)Methyl) Thiazole
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, 2-Isopropyl-4-(((N-Methyl)Amino)Methyl)
Thiazole, 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 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 with an unfused thiazole ring (but no benzene
ring) in its structure. It is not an aromatic compound for tariff
purposes.
ISSUE:
The issue concerns the classification of the above-described
chemical.
LAW AND ANALYSIS:
The chemical, 2-Isopropyl-4-(((N-Methyl)Amino)Methyl)
Thiazole, as described above, a heterocyclic compound, consisting
-2-
of an unfused thiazole ring in the structure, is provided for in
subheading 2934.10.5000, Harmonize Tariff Schedule of the United
States (HTSUS).
HOLDING:
The chemical, 2-Isopropyl-4-(((N-Methyl)Amino)Methyl)
Thiazole, is classifiable in subheading 2934.10.5000, HTSUS, which
provides for other heterocyclic compounds containing an unfused
thiazole ring (whether or not hydrogenated) in the structure, with
duty at the general rate of 7.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
cc: Assistant Area Director, NIS Division, New York Seaport
Attention of NIS, Thomas P. Brady