The tariff classification of Ezetimibe (CAS-163222-33-1), imported in bulk form from India

NY K81841 December 11, 2003 CLA-2-29:RR:NC:2:238 K81841 CATEGORY: Classification TARIFF NO.: 2933.79.0800 Mr. Joseph J. Chivini Austin Chemical Company, Inc. 1565 Barclay Boulevard Buffalo Grove, IL 60089 RE: The tariff classification of Ezetimibe (CAS-163222-33-1), imported in bulk form from India Dear Mr. Chivini: In your letter dated November 17, 2003, you requested a tariff classification ruling. The subject product, Ezetimibe, belongs to a class of lipid-lowering compounds that selectively inhibit the absorption of cholesterol and related phytosterols by the small intestine. Ezetimibe is indicated for use as an antihyperlipoproteinemic drug. The applicable subheading for Ezetimibe, imported in bulk form, will be 2933.79.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for Hetrocyclic compounds with nitrogen heteroatom(s) only: Lactams: Other lactams: Aromatic or modified aromatic: Other: Products described in additional U.S. note 3 to section VI.” The rate of duty will be 7.2 percent ad valorem. The rate of duty in 2004 will be 6.5 percent ad valorem. At the present time, Ezetimibe is not listed in the Pharmaceutical Appendix to the Tariff Schedule, nor, as a product of India, is it eligible for duty-free treatment under the Generalized System of Preferences (GSP). General Note 4(b)(i) & (ii), HTS. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 301-443-1544. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Harvey Kuperstein at 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division