The tariff classification of Cevimeline Hydrochloride (CAS-153504-70-2), imported in bulk form, from Japan

NY K86203 May 27, 2004 CLA-2-29:RR:NC:2:238 K86203 CATEGORY: Classification TARIFF NO.: 2934.99.4700 Mr. David Walker Daiichi Pharmaceutical Corporation 11 Philips Parkway Montvale, NJ 07645 RE: The tariff classification of Cevimeline Hydrochloride (CAS-153504-70-2), imported in bulk form, from Japan Dear Mr. Walker: In your letter dated May 14, 2004, you requested a tariff classification ruling. The subject product, Cevimeline Hydrochloride, is indicated for the treatment of symptoms of dry mouth in patients with Sjogren’s Syndrome. You suggest classification within a subheading of heading 2933, HTS, which provides for “Heterocyclic compounds with nitrogen hetero-atom(s) only” (emphasis added). Alternatively, you suggest classification within a subheading of heading 2934, HTS, which provides, in part, for “other heterocyclic compounds.” An examination of the structural formula for Cevimeline shows the presence of three different hetero-atoms, namely: a nitro hetero-atom, a sulfur hetero-atom, and an oxygen hetero-atom. Accordingly, it fails to meet the statutory requirements for classification under heading 2933, HTS, and is, therefore, properly classifiable, as an “other heterocyclic compound(s),” under heading 2934, HTS. The applicable subheading for Cevimeline Hydrochloride, imported in bulk form, will be 2934.99.4700, Harmonized Tariff Schedule of the United States (HTS), which provides for “Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds: Other: Other: Other: Drugs.” Pursuant to General Note 13, HTS, the rate of duty will be free. 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 1-888-443-6332. 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