CLA-2-29:S:N:N1:235 870023

Mr. Robert F. Gilbane
GemChem, Inc.
49 Riverside Avenue
P.O. Box 2846
Westport, CT 06880

RE: The tariff classification of Guaifenesin USP, Lidocaine Hydrochloride USP, and Lidocaine Base from Taiwan

Dear Mr. Gilbane:

In your letter dated December 17, 1991 you requested a tariff classification ruling. The applicable subheading for Guaifenesin USP will be 2909.49.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for Guaifenesin. The rate of duty will be 9.1 percent ad valorem.

The applicable subheading for Lidocaine Hydrochloride USP will be 2924.29.3950, Harmonized Tariff Schedule of the United States (HTS), which provides for other drugs of cyclic amides (including cyclic carbamates) and their derivatives. The rate of duty will be 6.8 percent ad valorem.

This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. The applicable subheading for Lidocaine Base will be 2924.29.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for Lidocaine. The rate of duty will be 10 percent ad valorem.

This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport