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The country of origin of Voriconazole Tablets, USP in dosage form
Issued August 11, 2026 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardNY N363374 (August 11, 2026)
Tariff classification
Product description
Voriconazol imported in 50 mg and 200 mg able, is in a class of antifungal medications called triazoles. e,ttsIt is indicated seriousfor the treatment of fungal infections caused by Scedosporium apiospermum andFusarium species.
CBP rationale
substantial transformation analysis is applicable. See, e.g.,Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether asubstantial transformation will occur is whether an article emerges from a process with a new name,character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v.United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).In this case, the active ingredient Voriconazole is made in India and the mixing of the API with the inactiveingredients into the final tablets also in India. Therefore, we find the country of origin of theoccursVoriconazole Tablets in dosage form will be India.This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public HealthSecurity and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which areadministered by the U.S.
Full text
N363374August 11, 2026OT:RR:NC:N3:138
CATEGORY: OriginPrakash RajendranViona Pharmaceuticals Inc.20 Commerce Drive, Suite 340Cranford, NJ 07016RE: The country of origin of Voriconazole Tablets, USP in dosage formDear Mr. Rajendran:In your letter dated
July 16, 2026
, you requested a country of origin ruling on Voriconazole Tablets in dosageform.Voriconazol imported in 50 mg and 200 mg able, is in a class of antifungal medications called triazoles. e,ttsIt is indicated seriousfor the treatment of fungal infections caused by Scedosporium apiospermum andFusarium species.You stated that the active pharmaceutical ingredient (API), Voriconazole, is manufactured in India and thatthe finished tin dosage form is also made in India. In India, Voriconazole, will be mixed with variousablets inactive ingredients to produce the final Voriconazole Tablets in dosage form.When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether asubstantial transformation will occur is whether an article emerges from a process with a new name,character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v.United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).In this case, the active ingredient Voriconazole is made in India and the mixing of the API with the inactiveingredients into the final tablets also in India. Therefore, we find the country of origin of theoccursVoriconazole Tablets in dosage form will be India.This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public HealthSecurity and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which areadministered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, andCosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or byvisiting their website at www.fda.gov.
The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Judy Lee at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division
Ruling history
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