The country of origin of Deflazacort Tablets

N345848 March 7, 2025 OT:RR:NC:N3:138 CATEGORY: Origin Pradeep Shah Zydus Pharmaceuticals USA, Inc. 73 Route 31 NorthPennington, NJ 08534 RE:  The country of origin of Deflazacort Tablets Dear Mr. Shah: In your letter dated February 10, 2025, you requested a country of origin ruling on Deflazacort Tablets. Deflazacort, imported in 6 mg, 18, mg, 30 mg and 36 mg tablets, is in a class of medications called corticosteroids. It is indicated for the treatment of Duchenne muscular dystrophy (DMD) in patients 5 years of age and older. You stated that the active pharmaceutical ingredient (API), Deflazacort, is manufactured in Italy and that the finished Deflazacort Tablets in dosage form are also made in Italy.  In Italy, the Deflazacort will be mixed with various inactive ingredients to produce the final Deflazacort Tablets 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, the active ingredient Deflazacort is made in Italy and the mixing of the API with the inactive ingredients into the final tablets is also made in Italy. We find the country of origin will be Italy for the Deflazacort Tablets, where the API is made. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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