HQ 0950016 - Classification of cysteamine hydrochloride, dimethylcyano dithioimino carbonate and B-mercaptoethylpropionamide; CAS name 2-aminoethanethiol hydrochloride; CAS number 156-57-0; CAS name cyano carbonimidodithioic acid dimethyl ester; CAS number 10191-60-3; CAS name N-(2-mercaptoethyl)propanamide; CAS number 67305-72-0; drugs; pharmaceutical intermediate - United States International Trade Commision Rulings

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HQ 950016

November 27, 1991

CLA-2 CO:R:C:F 950016 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2930.90.5035; 2930.90.5050

Mr. Jose M. Pietri
J.M. Pietri & Assoc., Inc.
P.O. Box 2928
Old San Juan, Puerto Rico 00903

RE: Classification of cysteamine hydrochloride, dimethylcyano dithioimino carbonate and B-mercaptoethylpropionamide; CAS name 2-aminoethanethiol hydrochloride; CAS number 156-57-0; CAS name cyano carbonimidodithioic acid dimethyl ester; CAS number 10191-60-3; CAS name N-(2-mercaptoethyl)propanamide; CAS number 67305-72-0; drugs; pharmaceutical intermediate

Dear Mr. Pietri:

This is in reply to your letter dated July 29, 1991, in which you requested a binding ruling on the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of three chemicals.

Chemical formulas for all three compounds and descriptive technical literature for two of the compounds that you have submitted with your request were reviewed by Customs New York laboratory.

FACTS:

Cysteamine hydrochloride, CAS name 2-aminoethanethiol hydrochloride, CAS number 156-57-0, is used as an antidote to acetaminophen. It has the chemical structure HS-CH2CH2NH2HCl.

Dimethylcyano dithioimino carbonate, CAS name cyano carbonimidodithioic acid dimethyl ester, CAS number 10191-60-3 is a pharmaceutical intermediate. It has the chemical structure

B-mercaptoethylpropionamide, CAS name N-(2-mercaptoethyl) propanamide, CAS number 67305-72-0 is a pharmaceutical intermediate. It has the chemical structure HSCH2CH2NHC:OCH2CH3.

None of the compounds is listed in the Chemical Appendix. ISSUE:

What is the proper tariff classification under the HTSUSA of three separate chemically defined organic compounds?

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 2930 provides for organo-sulfur compounds. Since all three compounds contain sulfur, we are of the opinion that all three are properly classifiable under heading 2930, HTSUSA.

We are of the further opinion that cysteamine hydrochloride is classifiable under subheading 2930.90.5035, a residual provision for drugs.

The other two compounds, dimethylcyano dithioimino carbonate and B-mercaptoethylpropionamide, are pharmaceutical intermediates and properly classifiable under subheading 2930.90.5050, a residual provision for other organo-sulfur compounds.

HOLDING:

Cysteamine hydrochloride, CAS name 2-aminoethanethiol hydrochloride, CAS number 156-57-0, is classifiable under subheading 2930.90.5035, a provision for organo-sulfur compounds, other, other, other, other, other, drugs, dutiable at the general rate of 3.7 percent ad valorem.

Dimethylcyano dithioimino carbonate, CAS name cyano carbonimidodithioic acid dimethyl ester, CAS number 10191-60-3 and B-mercaptoethylpropionamide, CAS name N-(2-mercaptoethyl) propanamide, CAS number 67305-72-0 are classifiable under subheading 2930.90.5050, a provision for organo-sulfur compounds, other, other, other, other, other, other, dutiable at the general rate of 3.7 percent ad valorem.

These products may be subject to regulations of the Food and Drug Administration. We suggest that you contact that agency in writing at 5600 Fishers Lane, Rockville, Maryland 20857 or by telephone at (202) 443-3380.

Sincerely,

John Durant, Director

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