CLA-2 CO:R:C:F 955904 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-Hydroxy Methylthiazole
Dear Mr. Aldridge:
This is in response to your requests of February 9 and March
17, 1994, for a ruling concerning the above-referenced merchandise.
FACTS:
The chemical, 5-Hydroxy Methylthiazole is described as a
component in the production of a bulk drug. A Customs laboratory
report indicates that by reference to the registry number, 38585-
74-9 with the Chemical Abstracts Service (C.A.S.), of the American
Chemical Society, the chemical is also known as
5-Thiazolemethanol and is used as an intermediate. Further, it is
indicated that the chemical is a five-membered (non aromatic),
heterocyclic compound, consisting of an unfused thiazole ring with
an hydroxyl atom bonded at the ortho position. The registry number
is not listed under the Chemical Appendix, to the Harmonized Tariff
Schedule of the United States (HTSUS).
ISSUE:
The issue concerns the classification of the above-described
chemical.
LAW AND ANALYSIS:
The chemical, 5-Hydroxy-Methylthiazole as described above, a
heterocyclic compound, consisting of an unfused thiazole ring in
the structure, is provided for in subheading 2934.10.5000, HTSUS.
-2-
HOLDING:
The chemical, 5-Hydroxy-Methylthiazole, 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