CLA-2-38:OT:RR:NC:N3:139
Veranova, L.P. 435 Devon Park Drive, Suite 400 Wayne, PA 19087 RE: The tariff classification and eligibility under the Pharmaceutical Appendix of Bitrex Anhydrous (CAS# 3734-33-6) and other Bitrex related solutions from the United Kingdom and China Dear Ms. Zawacki: In your letter dated October 11, 2022, you requested a tariff classification and the eligibility of Bitrex Anhydrous (“Bitrex”) and three Bitrex related solutions under the Pharmaceutical Appendix of the Harmonized Tariff Schedule of the United States (HTSUS). You also state that the four products will be produced in the United Kingdom and China.
The products which are the subject of this ruling are:
1. Bitrex
2. Bitrex 25% solution in propylene glycol, or ethylene glycol
3. Bitrex 20% in glycerin
4. Bitrex 21.45% and 8.55% solution in ethanol
Bitrex is also known as Denatonium Benzoate. It has a CAS Number of 3734-33-6 and is an aromatic, cyclic amide indicated for use as a denaturant bittering agent added to household products to minimize the risk of accidental ingestion and poisoning. It can also be imported in different strengths and purities such as the other related products listed above.
With regards to your inquiry about the products applicability to General Note 13; The HTSUS, provides as follows: Whenever a rate of duty of "Free" followed by the symbol "K" in parentheses appears in the "Special" sub-column for a heading or subheading, any product (by whatever name known) classifiable in such provision which is the product of a country eligible for tariff treatment under column 1 shall be entered free of duty, provided that such product is included in the pharmaceutical appendix to the tariff schedule. Products in the pharmaceutical appendix include the salts, esters and hydrates of the International Non-proprietary Name (INN) products enumerated in table 1 of the appendix that contain in their names any of the prefixes or suffixes listed in table 2 of the appendix, provided that any such salt, ester or hydrate is classifiable in the same 6-digit tariff provision as the relevant product enumerated in table 1.
Denatonium Benzoate (INN) is listed in Table 1 of the Pharmaceutical Appendix. However, Bitrex 25% solution in propylene glycol, or ethylene glycol; Bitrex 20% in glycerin; and Bitrex 21.45% and 8.55% solution in ethanol are mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances classified under heading 3824, HTSUS, and specifically under subheading 3824.99.2900, HTSUS. Although, GN 13, HTSUS is applicable with the rate of duty of “Free” followed by the symbol “K” in parentheses appearing in the “Special” subcolumn for subheading 3824.99.2900, HTSUS, these Bitrex solutions are not actually listed in the Pharmaceutical Appendix and therefore not eligible for duty-free treatment.
The applicable subheading for Bitrex Anhydrous will be 2924.29.7100, HTSUS which provides for Carboxyamide-function compounds; amide-function compounds of carbonic acid: cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note 3 to section VI…. Pursuant to General Note 13 to the Harmonized Tariff Schedule, this product will be free of duty.
The applicable subheading for the Bitrex 25% solution in propylene glycol, or ethylene glycol; Bitrex 20% in glycerin; and Bitrex 21.45% and 8.55% solutions will be 3824.99.2900, HTSUS, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The general rate of duty will be 6.5 percent.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2924.29.7100 and 3824.99.2900, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,9903.88.03, in addition to subheading 2924.29.7100 and 3824.99.2900, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.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 the World Wide Web at https://hts.usitc.gov/current.
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 John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division