The tariff classification of Beta-L-Ribofuranose 1,2,3,5-tetra-O-acetate (CAS # 144490-03-9) from Japan and India

N056982 April 21, 2009 CLA-2-29:OT:RR:E:NC:N2:235 CATEGORY: Classification TARIFF NO.: 2940.00.6000 Mr. Norman C. Buehler Bravid International 338 Bittlewood Avenue Berlin, NJ 08009 RE: The tariff classification of Beta-L-Ribofuranose 1,2,3,5-tetra-O-acetate (CAS # 144490-03-9) from Japan and India Dear Mr. Buehler: In your letter dated April 07, 2009, on behalf of ViroPharma Incorporated, you requested a tariff classification ruling. The subject product, Beta-L-Ribofuranose 1,2,3,5-tetra-O-acetate, is indicated in your request to be an ester of L-Ribose. The product will be used in the manufacture of Maribavir, which is an antiviral medication currently in Phase III clinical trials. Beta-L-Ribofuranose 1,2,3,5-tetra-O-acetate is an ester of a chemically pure sugar. The applicable subheading for the Beta-L-Ribofuranose 1,2,3,5-tetra-O-acetate will be 2940.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939: Other.” The rate of duty will be 5.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. You also suggested the product is eligible for duty free treatment under General Note 13 of the Harmonized Tariff Schedule of the United States (HTSUS) which applies to pharmaceutical products as specified in the special subcolumn under "K". Additionally, you indicate that Table 3 of the pharmaceutical appendix lists L-Ribose (CAS # 24259-59-4). However, Beta-L-Ribofuranose 1,2,3,5-tetra-O-acetate CAS number is distinct from L-Ribose and is not listed in Table 3. Moreover, as the subject product is not listed in Table 1, no reference can be made to Table 2 which includes in part, esters of chemical products specifically included in Table 1. Therefore the subject product is ineligible for duty free treatment under General Note 13 of the Harmonized Tariff Schedule of the United States (HTSUS). Articles classifiable under subheading 2940.00.0060, HTSUS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division