Tariff Classification of Abbott Bulk Drug 84538.0

HQ 955585 May 9, 1994 CLA-2 CO:R:C:F 955585 K CATEGORY: Classification TARIFF No.: 2934.10.1000 Mr. John Aldridge Attorney In Fact Abbott Laboratories 6HD AP30 One Abbott Park Road Abbott Park, Illinois 60064-3500 RE: Tariff Classification of Abbott Bulk Drug 84538.0 Dear Mr. Aldridge: This is in response to your request of December 27, 1993, for a ruling concerning the above-referenced merchandise. You indicate that the drug will be processed with the use of other chemicals in a Foreign Trade Zone and then entered into the commerce of the United States. Our response is limited to the classification of the bulk drug in its condition as it may be entered for consumption into the commerce of the United States and does not concern any changes in the assessment of duties resulting from the designation of the status of the various chemicals admitted in a zone and used to make the bulk drug. FACTS: The chemical is identified as Abbott 84538.0, a bulk drug. The registry number of the Chemical Abstracts Service (C.A.S.), of the American Chemical Society was not provided for this bulk drug. For purposes of this decision, we assume that a registry number is not listed under the Chemical Appendix, to the Harmonized Tariff Schedule of the United States (HTSUS). Our decision is based upon the submitted chemical structure. ISSUE: The issue concerns the classification of the above-described bulk drug. -2- LAW AND ANALYSIS: Based upon a review of the chemical structure, and assuming that the bulk drug qualifies as a product as described in additional U.S. note 3 to section VI, (HTSUS), the bulk drug is provided for in subheading 2934.10.1000, HTSUS, as an aromatic chemical compound containing an unfused thiazole ring (whether or not hydrogenated) in the structure. HOLDING: A bulk drug identified as Abbott 84538.0, is classified as an aromatic chemical compound containing an unfused thiazole ring (whether or not hydrogenated) in the structure, under subheading 2934.10.1000, HTSUS, with duty at the general rate of 13.5 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division