CLA-2 RR:TC:FC 958635 ASM
Ms. Alice White
S.S.T. Corporation
635 Brighton Road (P.O. Box 1649)
Clifton, N.J. 07015-1649
RE: Modification of NYRL 840663 concerning the
tariff classification of Acyclovir (CAS 59277-89-3)
Dear Ms. White:
This letter concerns the modification of New York Ruling
Letter (NYRL) 840663, dated May 18, 1989, regarding the tariff
classification of the anti-viral drug, Acyclovir (CAS 59277-89-3). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed modification of
NYRL 840663 was published December 13, 1995, in the Customs
Bulletin, Volume 29, Number 50.
FACTS:
The subject product, Acyclovir, is being imported for use as
an antiviral drug for human consumption.
In NYRL 840663, the drug, Acyclovir, was classified under
2933.90.2800, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), a provision which was dutiable at 8.1 percent
ad valorem under the general column one rate. to section 625,
Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of
Title VI (Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057,
2186 (1993) (hereinafter section 625), notice of the proposed
modification of NYRL 840663 was published December 13, 1995, in
the Customs Bulletin, Volume 29, Number 50. - 2 -
ISSUE:
What is the proper classification under the HTSUSA of
Acyclovir (CAS 59277-89-3)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA, is made in
accordance with the General Rules of Interpretation (GRI's). The
systematic 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.
An examination of the chemical structure of Acyclovir shows
that it is a heterocyclic, non-aromatic compound. According to
Additional U.S. Note 2 (a) to Section VI, HTSUSA, the term
"aromatic" refers to chemical compounds containing one or more
fused or unfused benzene rings. Additional U.S. Note 2(b) to
Section VI, HTSUSA, states that a "modified aromatic" must have
at least one six-membered heterocyclic ring containing no less
than four carbon atoms and having an arrangement of molecular
bonds as in the benzene or quinone ring, but does not include a
structure in which one or more pyrimidine rings are the only
rings present. Acyclovir is not an "aromatic" or "modified
aromatic" compound because it lacks a benzene ring and only
contains a pyrimidine ring and an imidazole ring, fused to each
other.
In this case, Acyclovir contains a pyrimidine ring which is
classifiable in subheading 2933.59, HTSUSA, and it is our
determination that this product would thereby be precluded from
classification in any other subheading. Accordingly, pursuant to
GRI 1, Acyclovir is properly classifiable within subheading
2933.59.5900, HTSUSA, which specifically provides for
heterocyclic compounds containing a pyrimidine ring.
HOLDING:
The product identified is properly classifiable within
subheading 2933.59.5900, HTSUSA, which provides 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."
The general column one rate of duty is 3.7 percent ad valorem.
- 3 -
NYRL 840663, dated May 18, 1989, is hereby modified. In
accordance with section 625, this ruling will become effective 60
days after its Publication in the Customs Bulletin. Publication
of rulings or decisions pursuant to section 625 does not
constitute a change of practice or position in accordance with
section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
This merchandise may be subject to the regulations of the
Food and Drug Administration. You may contact them at 5600
Fishers Lane, Rockville, MD 20857, (202) 857-8400.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division