Revocation of NYRL 888922 concerning the tariff classification of Dextromethorphan Hydrobromide (CAS 6700-34-1 )

January 2, 1996 HQ 958151 CLA-2 RR:TC:FC 958151 ASM CATEGORY: Classification Tariff No.: 2933.40.2600 Ms. Alice M. Sakosits Import/Sales Coordinator S S T Corporation 635 Brighton Road (P.O. Box 1649) Clifton, NJ 07015-1649 RE: Revocation of NYRL 888922 concerning the tariff classification of Dextromethorphan Hydrobromide (CAS 6700-34-1 ) Dear Ms. Sakosits: This letter concerns the revocation of New York Ruling Letter (NYRL) 888922, dated September 23, 1993, regarding the classification of Dextromethorphan hydrobromide (CAS 6700-34-1). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed revocation of NYRL 888922 was published November 22, 1995, in the Customs Bulletin, Volume 29, Number 47. FACTS: The subject product is identified as Dextromethorphan hydrobromide and is imported from India for use as an antitussive drug. In NYRL 888922, the merchandise was classified within subheading 2933.90.7500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provided for, "Heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts: Other: Aromatic or modified aromatic: Other: Drugs: Other," which was dutiable at 6.9 percent ad valorem. ISSUE: What is the proper classification under the HTSUSA for Dextromethorphan hydrobromide (CAS 6700-34-1)?  - 2 - LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). As stated in GRI 1, the classification is determined first in accordance with the terms of the headings which must be read in conjunction with the relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied in their appropriate order. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN's), facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's. It has been determined by Customs that Dextromethorphan hydrobromide possesses therapeutic properties as an antitussive drug, and is therefore classifiable under Chapter 29, as a "drug." Further, it is our position that Dextromethorphan hydrobromide contains a "bridged" but not further "fused" isoquinoline ring and should be classified within subheading 2933.40, HTSUSA. The EN's to subheading 2933.40, HTSUSA, state that this subheading shall include, "Quinoline, isoquinoline, and their derivatives, 2 ring systems comprising a benzene ring fused to a pyridine ring." The functional group features of Dextromethorphan hydrobromide are specifically provided for within subheading 2933.40.2600, HTSUSA, which includes "Compounds containing a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: Other: Drugs: Other." HOLDING: The product, Dextromethorphan Hydrobromide (CAS 6700-34-1), is properly classified under subheading 2933.40.2600, HTSUSA, which provides for "Compounds containing a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: Other: Drugs: Other" which is dutiable under the general column one rate of 7.8 percent ad valorem. NYRL 888922, dated September 23, 1993, is hereby revoked. In accordance with section 625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)). Sincerely, John Durant, Director Tariff Classification Appeals Division