Tariff Classification of 5-Hydroxymethylthiazole-4- Nitrophenylcarbonate, HCL

HQ 955899 May 4, 1994 CLA-2 CO:R:C:F 955899 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 5-Hydroxymethylthiazole-4- Nitrophenylcarbonate, HCL Dear Mr. Aldridge: This is in response to your requests of February 9 and March 17, 1994, for a ruling concerning the tariff classification of the above-referenced chemical. Our response does not concern the status of merchandise admitted into a Foreign Trade Zone for use in further processing. FACTS: The chemical, 5-Hydroxymethylthiazole-4-Nitrophenyl- carbonate, HCL, is described as a component in the production of a bulk drug. A Customs laboratory report indicates that the chemical does not have a registry number with the Chemical Abstracts Service (C.A.S.), of the American Chemical Society and that the chemical is used as an intermediate. Further, it is indicated that the chemical is a heterocyclic compound containing an unfused thiazole ring and would be considered an "aromatic" compound. ISSUE: The issue concerns the classification of the above-described chemical. LAW AND ANALYSIS: The chemical, 5-Hydroxymethylthiazole-4-Nitrophenyl- carbonate, HCL, as described above, a heterocyclic compound, -2- containing an unfused thiazole ring in the structure, is provided for in subheading 2934.10.1000, Harmonize Tariff Schedule of the United States (HTSUS). HOLDING: The chemical, 5-Hydroxymethylthiazole-4-Nitrophenyl- carbonate, HCL, is classifiable in subheading 2934.10.1000, HTSUS, which provides for other heterocyclic compounds:... Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure:...Aromatic or modified aromatic:...Products described in additional U.S. note 3 to section VI, with duty at the general rate of 13.5 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division