CLA-2-29:RR:E:NC:N2:235

Ms. Iliana G. Fuller
Allergan Sales, LLC
2525 Dupont Drive
PO Box 19534
Irvine, CA 92623-9534

RE: The tariff classification of L-Carnitine from the Czech Republic.

Dear Ms. Fuller:

In your letter dated May 17, 2007, you requested a tariff classification ruling.

The product described as Levocarnitine also known as L-Carnitine (CAS # 541-15-1) is used as an inactive ingredient in ophthalmic solutions. It is a trimethylammonium salt derived from an amino acid. You state that it is a quaternary amine belonging to the same class of chemicals as choline. Your ruling request indicates that you believe the classification should be 2923.90.0000. We agree.

The applicable subheading for the L-Carnitine will be 2923.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined: Other. Pursuant to General Note 13, HTSUS, the rate of duty will be free.

This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at: www.fda.gov.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Paul Hodgkiss at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division