Tariff Classification of 2-Isopropyl-4-(((N-Methyl) Amino)Methyl) Thiazole

HQ 955900 May 4, 1994 CLA-2 CO:R:C:F 955900 K CATEGORY: Classification TARIFF NO.: 2934.10.5000 Mr. John Aldridge Attorney In Fact Abbott Laboratories 6HD AP30 One Abbott Park Road Abbott Park, Illinois 60064-3500 RE: Tariff Classification of 2-Isopropyl-4-(((N-Methyl) Amino)Methyl) Thiazole 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, 2-Isopropyl-4-(((N-Methyl)Amino)Methyl) Thiazole, 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 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 with an unfused thiazole ring (but no benzene ring) in its structure. It is not an aromatic compound for tariff purposes. ISSUE: The issue concerns the classification of the above-described chemical. LAW AND ANALYSIS: The chemical, 2-Isopropyl-4-(((N-Methyl)Amino)Methyl) Thiazole, as described above, a heterocyclic compound, consisting -2- of an unfused thiazole ring in the structure, is provided for in subheading 2934.10.5000, Harmonize Tariff Schedule of the United States (HTSUS). HOLDING: The chemical, 2-Isopropyl-4-(((N-Methyl)Amino)Methyl) Thiazole, is classifiable in subheading 2934.10.5000, HTSUS, which provides for other heterocyclic compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure, with duty at the general rate of 7.9 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division cc: Assistant Area Director, NIS Division, New York Seaport Attention of NIS, Thomas P. Brady