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The country of origin of Balsalazide Disodium Capsules USP in dosage form
Issued August 9, 2023 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N334027 (August 9, 2023)
Tariff classification
Product description
Balsalazide Disodium, imported in 750 mg capsules, is an anti-inflammatory drug. It is indicated for the treatment of mildly to moderately active ulcerative colitis in patients 5 years of age and older.
CBP rationale
substantial transformation in order to render such other country the "country of origin" within the meaning of this part; …. A substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. A substantial transformation will not result from a minor manufacturing or combining process that leaves the identity of the article intact.
Full text
N334027 August 9, 2023 OT:RR:NC:N3:138 CATEGORY: Origin Pradeep Shah Zydus Pharmaceuticals USA Inc. 73 Route 31 NPennington, NJ 08534 RE: The country of origin of Balsalazide Disodium Capsules USP in dosage form Dear Mr. Shah: In your letter dated July 16, 2023, you requested a country of origin ruling on Balsalazide Disodium Capsules. Balsalazide Disodium, imported in 750 mg capsules, is an anti-inflammatory drug. It is indicated for the treatment of mildly to moderately active ulcerative colitis in patients 5 years of age and older. You stated that the active pharmaceutical ingredient (API), Balsalazide Disodium, is manufactured in Taiwan and that the finished Balsalazide Disodium Capsules in dosage form are made in India. In India, the Balsalazide Disodium will be mixed with various inactive ingredients to produce the final Balsalazide Disodium Capsules in dosage form. Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines "country of origin" as: The country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of this part; …. A substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. A substantial transformation will not result from a minor manufacturing or combining process that leaves the identity of the article intact. See United States v. Gibson-Thomsen Co., 27 C.C.P.A. 267 (1940); and National Juice Products Association v. United States, 628 F. Supp. 978 (Ct. Int’l Trade 1986). In this case, we find the mixing of the active ingredient, Balsalazide Disodium (made in Taiwan) with the inactive ingredients into the final dosage capsules in India does not result in a substantial transformation and the country of origin will be Taiwan. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Judy Lee at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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