CLA-2-29:RR:NC:2:238 L86997

Mr. Gary Klestadt
Trans-World Shipping Corporation
75 Maiden Lane, Suite 903
New York, NY 10038

RE: The tariff classification of Benzonatate (CAS-104-31-4), imported in bulk form, from Switzerland

Dear Mr. Klestadt:

In your letter dated August 12, 2005, on behalf of your client, Ceres Chemical Co., Inc., you requested a tariff classification ruling.

The subject product, Benzonatate, is a non-narcotic, oral antitussive agent indicated for the relief of cough.

The applicable subheading for Benzonatate, imported in bulk form, will be 2922.49.2600, Harmonized Tariff Schedule of the United States (HTS), which provides for “Oxygen-function amino-compounds: Amino acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Other: Aromatic: Other: Drugs.” Pursuant to General Note 13, HTS, the rate of duty will be free.

This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 1-888-463-6332.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Harvey Kuperstein at 646-733-3033.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division