CLA-2-29:OT:RR:NC:2:238
Ms. Andrea Abraham
Meeks, Sheppard, Leo & Pillsbury
1735 Post Road, Suite 4
Fairfield, CT 06824
RE: The tariff classification of various vegetable alkaloids imported in powder form, from Australia
Dear Ms. Abraham:
In your letter dated November 17, 2014, you requested a tariff classification ruling on behalf of Noramco. We apologize for the delay as the information was submitted to our laboratory for analysis.
You describe the first product, Noroxycodone (CAS 57664-96-7), as a synthetic derivative of Oxycodone. According to our laboratory, Noroxycodone is considered to be a synthetic analog of a natural alkaloid.
You describe the second product, Noroxymorphone (CAS 33522-95-1), as a synthetic derivative of oxymorphone. According to our laboratory, Noroxymorphone is considered to be a synthetic analog of a natural alkaloid.
You describe the third product, 14-Hydroxycodeine (CAS 4829-46-3), as a natural vegetable alkaloid, an oxygenated derivative of codeine. According to our laboratory, 14-Hydroxycodeine is a synthetic derivative of a natural alkaloid.
You describe the fourth product, Laudanosine (CAS 2688-77-9), as the last alkaloid to be separated from morphine extraction mother liquors and that it occurs naturally in opium. According to our laboratory, Laudanosine is a naturally occurring alkaloid of opium.
In a follow up email to this office dated April 8, 2015, you indicated that the various vegetable alkaloids will be imported in pure powder form, ranging from 0.005 kg to 0.500 kg, packaged in a laboratory container of glass or HDPE. You also indicated that the subject alkaloids are not for human use.
The applicable subheading for the Noroxycodone and Noroxymorphone in powder form will be 2939.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: Other: Other.” The rate of duty will be free.
The applicable subheading for the 14-Hydroxycodeine in powder form will be 2939.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: Alkaloids of opium and their derivatives; salts thereof: Other: Other: Synthetic.” The rate of duty will be free.
The applicable subheading for the Laudanosine in powder form will be 2939.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: Alkaloids of opium and their derivatives; salts thereof: Other: Other: Other.” The rate of duty will be free.
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 merchandise may be subject to the Controlled Substances Act, which is administered by the U.S. Drug Enforcement Administration (DEA), Office of Diversion Control. Information on the Controlled Substances Act can be obtained by contacting the DEA at (800) 882-9539, or by visiting their website at www.dea.gov.
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.
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 Judy Lee at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division