Classification of Verapamil from Finland

HQ 084147 July 6,1989 CLA-2 CO:R C:G 084147 JGH CATEGORY: Classification TARIFF NO.: 2926.90.3500 Ms. Jean von Doehren Interchem Corporation 120 Rt. 17 North, Suite 115 Paramus, N.J. 07652 RE: Classification of Verapamil from Finland Dear Ms. von Doehren: This is in reference to you letter of April 5, 1989, concerning the classification under the Harmonized Tariff Schedule of the United States( HTSUS), of Verapamil. FACTS: You state that you received a classification ruling from our New York office (NYRL 833592, dated January 4, 1989) in which Verapamil was classified in subheading 2926.90.3500, HTSUS. You suggest that it is classifiable in subheading 2933.90.300, HTSUS. ISSUE: Whether Verapamil is classified as a nitrile-function compound in subheading 2926.90.3500, HTSUS, or as a heterocyclic compound in subheading 2933.90.3000, HTSUS. LAW AND ANALYSIS: Classification under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that the classification is determined first in accordance with the headings and relative Section and Chapter notes. Verapamil is not a heterocyclic compound; it is an aromatic compound having a nitrile function group (benzeneace- tonitrile type). In addition it contains an ether of an alcohol group (heading 2909), and an amine group (heading 2921) along with the nitrile group (heading 2926). -2- Note 3 to Chapter 29 states that goods which could be included in two or more headings of the Chapter are to be classified in that one of these headings which occurs last in numerical order. In this case that would be the nitrile group. HOLDING: Verapamil is correctly classifiable in subheading 2926.90.3500, HTSUS, dutiable at 13.5 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division hurley library 084147 6cc: Area Director, New York Seaport JGHurley:peh:6/22/89