Application for Further Review of Protest No. 4909-4-100096, dated November 10, 1994 and liquidated August 12, 1994; "Paxil"; HQ 953124

HQ 957387 August 14, 1995 CLA-2 R:C:F 957387 EAB CATEGORY: Classification TARIFF NO.: 3004.40.0030 District Director U.S. Customs Service One La Puntilla Street San Juan, Puerto Rico 00901 Re: Application for Further Review of Protest No. 4909-4-100096, dated November 10, 1994 and liquidated August 12, 1994; "Paxil"; HQ 953124 Dear District Director: This is a decision on a protest filed November 10, 1994, against your decision in the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of merchandise entered February 27, 1994 and liquidated on August 12, 1994. FACTS: The merchandise, identified commercially as "Paxil," was entered under subheading 3004.40.0030, HTSUSA, a provision for, inter alia, medicaments put up as provided for therein and containing alkaloids or derivatives thereof, dutiable at the column one General rate of 3.4 percent ad valorem. Customs reclassified and liquidated the merchandise under subheading 3004.40.6035, HTSUSA, a residual provision for medicaments not containing alkaloids or derivatives thereof, dutiable at the column one General rate of 6.3 percent ad valorem. ISSUE: What is the classification and corresponding rate of duty for "Paxil?" LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUSA. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. For reasons stated in Headquarters Ruling Letter HQ 953124, dated November 8, 1994 (copy attached), this Office determined that "Paxil" is classifiable under subheading 3004.40.0030, HTSUSA, and is dutiable at the column 1 General rate of 3.4 percent ad valorem. HOLDING: You are instructed to allow the protest. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as a part of the notice of action on the protest. In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1992, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with this decision must be accomplished prior to the mailing of this decision by your office. Sixty days from the date of this decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division Attachment