Tariff Classification of 3-Pyridyl-Carbinol-4-Nitrophenyl Carbonate

HQ 955903 May 4, 1994 CLA-2 CO:R:C:F 955903 K CATEGORY: Classification TARIFF NO.: 2933.39.4700 Mr. John Aldridge Attorney In Fact Abbott Laboratories 6HD AP30 One Abbott Park Road Abbott Park, Illinois 60064-3500 RE: Tariff Classification of 3-Pyridyl-Carbinol-4-Nitrophenyl Carbonate 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, 3-Pyridyl-Carbinol-4-Nitrophenyl Carbonate, is described as a component in the production of a bulk drug. A Customs laboratory report indicates that by reference to the registry number, 32939-32-5, with the Chemical Abstracts Service (C.A.S.), of the American Chemical Society, the chemical is also known as Carbonic Acid, 4-Nitrophenyl 3-Pyridylmethyl Ester and is used as an intermediate. The registry number is not listed under the Chemical Appendix, to the Harmonized Tariff Schedule of the United States (HTSUS). ISSUE: The issue concerns the classification of the above-described chemical. LAW AND ANALYSIS: The chemical, 3-Pyridyl-Carbinol-4-Nitrophenyl Carbonate, is an heterocyclic compound, containing an unfused pyridine ring, -2- provided for in subheading 2933.39.4700, HTSUS. HOLDING: The chemical, 3-Pyridyl-Carbinol-4-Nitrophenyl Carbonate, is classifiable in subheading 2933.39.4700, HTSUS, which provides for other heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts:...Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:...Other:...Other:...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