CLA-2 RR:CR:GC 960234ptl
Ms. Elba Aviles
Import/Export Administrator
Searle and Co.
P.O. Box 363826
San Juan, Puerto Rico 00936-3826
RE: Supersession of Preclassification (PC) 885823, covering
Betaxolol Hydrochloride.
Dear Ms. Aviles:
This is in reference to Preclassification (PC) 885823,
issued to you by the District Director in San Juan, Puerto Rico,
on May 21, 1993. Customs has reexamined PC 885823 and determined
that Betaxolol Hydrochloride, one of the included materials, was
incorrectly classified.
FACTS:
PC 885823 classified Betaxolol Hydrochloride (CAS-63659-19-8), a cardiovascular drug, within subheading 2922.50.1600 HTSUS,
which provided for: "Oxygen function amino-compounds: Amino-alcohol-phenols, amino-acid-phenols and other amino compounds
with oxygen function: Aromatic: Other: Drugs: Other:
Cardiovascular drugs."
In Laboratory Report 2-97-20257, dated November 21, 1996,
the Customs laboratory states that Betaxolol Hydrochloride is an
aromatic ether of an amino-alcohol function compound. Scientific
literature indicates that Betaxolol Hydrochloride is used as an
anti-anginal; antihypertensive drug.
ISSUE:
What is the classification of Betaxolol Hydrochloride?
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRI). The systematic detail of
the HTSUS 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 may then be applied
in order.
The subheadings under consideration are as follows:
2922. Oxygen-function amino-compounds:
Amino-alcohols, their ethers and esters, other
than those containing more than one kind of oxygen
function; salts thereof:
2922.19 Other:
Aromatic:
Drugs:
2922.19.1800 Other: ... 6.9% ad valorem.
* * * * *
2922 Oxygen-function amino-compounds:
Amino-alcohols, their ethers and esters, other
than those containing more than one kind of oxygen
function; salts thereof:
2922.50 Amino-alcohol-phenols, Amino-acid-phenols and
other amino compounds with oxygen function:
Aromatic
Other:
Drugs:
Other:
2922.50.1400 Cardiovascular drugs. ... 7.1% ad
valorem.
Based upon the results of the Customs laboratory report
which indicates that Betaxolol Hydrochloride is an aromatic ether
of an amino-alcohol function compound, the correct classification
is in subheading 2922.19.1800, HTSUS.
HOLDING:
The product, Betaxolol Hydrochloride (CAS-63659-19-8) is
properly classified in subheading 2922.19.1800, HTSUS. The
applicable 1997 duty rate is 6.9 percent ad valorem.
PC 885823, dated May 21, 1993, as it relates to the
classification of Betaxolol Hydrochloride (CAS-63659-19-8) is
hereby superseded.
Sincerely,
John Durant, Director
Commercial Rulings Division