HQ 0089202 - Acarbose, CAS# 56180-94-0 - United States International Trade Commision Rulings

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HQ 089202

August 20, 1991

CLA-2 CO:R:C:F 089202 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2932.90.5000

Robert E. Burke, Esquire
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, Illinois 60601

RE: Acarbose, CAS# 56180-94-0

Dear Mr. Burke:

This is in reply to your letter dated February 13, 1991, in which you request a binding ruling on the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of acarbose.

No sample was submitted.

FACTS:

Acarbose, the chemical name of which is 0-4,6-didesoxy-4- [[(1S-(1a,4a,5b,6a)]-4,5,6-trihydroxy-3(hydroxy-methyl)-2- cyclohexen-1-yl]amino]-a-D-glucopyranosyl-(1->4)-O-a-D- glucopyranosyl-(1->4)-D-glucose (CAS# 56180-94-0), is an antidiabetic.

The chemical structure of the compound contains a ring structure, namely hexene, that is not a traditional sugar monosaccharide structure. Acarbose is described as a "pseudotetrasaccharide" in the Merck Index, 11th edition.

You are of the opinion that the subject compound is properly classifiable under subheading 2940.00.00, HTSUSA, dutiable at the general rate of 5.8 percent ad valorem. You note that under the Tariff Schedules of the United States, the subject compound was classified by Customs as a benzenoid drug. HRL 064532 (April 25, 1980).

ISSUE:

What is the proper tariff classification under the HTSUSA of the antidiabetic commonly known as acarbose, the chemical name of which is 0-4,6-didesoxy-4-[[(1S-(1a,4a,5b,6a)]-4,5,6- trihydroxy-3(hydroxy-methyl)-2-cyclohexen-1-yl]amino]-a-D- glucopyranosyl-(1->4)-O-a-D-glucopyranosyl-(1->4)-D-glucose (CAS#

LAW AND ANALYSIS:

Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes.

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

Heading 2940, HTSUSA provides in part for sugars, "chemically pure." Heading 2932, HTSUSA covers heterocyclic compounds with oxygen hetero-atom(s) only.

We find that the presence of the hexene ring together with the description of acarbose as a "pseudotetrasaccharide" prohibits consideration of it as being a chemically pure sugar classifiable under heading 2940, HTSUSA.

We are of the opinion that the subject compound, consisting of four six-member rings in each of which are present only carbon and oxygen molecules, is properly classifiable under heading 2932, HTSUSA. For statistical purposes, we are of the opinion that acarbose is properly classifiable under subheading 2932.90.50, HTSUSA.

HOLDING:

Acarbose, the chemical name of which is 0-4,6-didesoxy-4- [[(1S-(1a,4a,5b,6a)]-4,5,6-trihydroxy-3(hydroxy-methyl)-2- cyclohexen-1-yl]amino]-a-D-glucopyranosyl-(1->4)-O-a-D- glucopyranosyl-(1->4)-D-glucose (CAS# 56180-94-0), is properly classified under subheading 2932.90.5000, HTSUSA, which provides for heterocyclic compounds with oxygen hetero-atom(s), other, other, dutiable at the general rate of 3.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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