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HQ 089540


October 19, 1992

CLA-2 CO:R:C:F 089540 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2938.90.00

Donald J. Unger, Esquire
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, Illinois 60601

RE: 5-bromo-4-chloro-3-indolyl-beta-D-glucuronide; x-glucuronide; CAS 57121-06-9; 4-methylumbelliferyl-beta-D-glucuronide; MUG; CAS 6160-80-1; glycosides; parent structure; NYRL 840090 modified

Dear Mr. Unger:

This is in reply to your letter dated April 30, 1991 on behalf of Biosynth International (USA), in which you request a binding ruling on the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of 5- bromo-4-chloro-3-indolyl-beta-D-glucuronide (also referred to as x-glucuronide) and 4-methylumbelliferyl-beta-D-glucuronide (also referred to as MUG), both of which are synthetic compounds.

In lieu of samples, you have included in your written submission the chemical structures of the compounds and a discussion of their respective derivations and uses.

FACTS:

The compound 5-bromo-4-chloro-3-indolyl-beta-D-glucuronide (x-glucuronide) is synthesized by your client from glucuronic acid, a derivative of glucose. The CAS Registry number is 57121- 06-9. The chemical structure of x-glucuronide is that of an indole moiety linked to glucuronic acid by way of a glycosidic bond. You advise that x-glucuronide is a chromogenic substrate used for measuring beta-glucuronidase. As an indicator, its main application is in the detection of bacteria, primarily E coli. It is secondarily used as a reagent in plant cell biology.

The compound 4-methylumbelliferyl-beta-D-glucuronide (MUG), is also synthesized by your client from glucuronic acid derived from glucose. The CAS Registry number is 6160-80-1. The chemical structure of MUG is that of an umbelliferone moiety linked to glucuronic acid by way of a glycosidic bond. Applied as a fluorogenic substrate, it rapidly indicates the presence of E coli in meat, poultry, seafood, dairy products and water.

Customs New York laboratory reported that x-glucuronide is an other aromatic heterocyclic compound described in additional U.S. note 3 to Section VI, HTSUSA, and noted the basket provision of subheading 2934.90.4000, HTSUSA, as a likely tariff classification of the compound. Simultaneously, MUG was determined to be an other heterocyclic compound with oxygen hereto-atom(s) only, as described in additional U.S. note 3 to Section VI, HTSUSA, and noted the basket provision of subheading 2932.90.4100, HTSUSA, as a likely tariff classification of that compound. It was further reported that heading 2938, HTSUSA, would not be applicable since neither compound was produced in nature and neither was reproduced from a natural glycoside.

On October 31, 1991, a meeting was held at Headquarters. You attended along with the Sales Director for Biosynth (a chemist), a senior chemist from Customs Office of Laboratories and Scientific Services and a member of my staff. Following that meeting, you provided a second submission, with supporting technical literature and opinions in support of your position on the proper tariff classification of the subject compounds.

You have also provided us with a copy of NYRL 840090 (May 12, 1989), issued to your client, which has lately come to your attention and which held in part that the sodium salt of x- glucuronide is properly classifiable under subheading 2934.90.4000, HTSUSA.

Finally, Customs NY Laboratory has reported that the parent structure of x-glucuronide can be seen in the naturally occurring glycoside known as "indican," the chemical name of which is 1H- indol-3-yl-beta-D-glucopyranoside, and the parent structure of MUG can be seen in the naturally occurring glycoside known as "skimmin," the chemical name of which is umbelliferone glucoside.

ISSUE:

What is the proper tariff classification under the HTSUSA of 5-bromo-4-chloro-3-indolyl-beta-D-glucuronide (x-glucuronide), CAS 57121-06-9 and 4-methylumbelliferyl-beta-D-glucuronide (MUG), CAS 6160-80-1?

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 2938, HTSUSA, provides for "glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives." In view of the most recent Customs laboratory report, we are of the opinion that both of the subject compounds are described under this heading, since the parent structures of x-glucuronide and MUG are found in the naturally occurring compounds known respectively as "indican" and "skimmin".

HOLDING:

The synthetic glycosides 5-bromo-4-chloro-3-indolyl-beta-D- glucuronide (x-glucuronide), CAS Registry number 57121-06-9 and 4-methylumbelliferyl-beta-D-glucuronide (MUG), CAS Registry number 6160-80-1 are classifiable under subheading 2938.90.00, HTSUSA, a provision for glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives; other.

Merchandise classified under this subheading is subject to a column one general rate of duty of 3.7 percent ad valorem.

NYRL 840090 (May 12, 1989) is hereby modified to the extent that 5-bromo-4-chloro-3-indolyl-beta-D-glucuronide sodium salt is also classified under subheading 2938.90.90.

Sincerely,

John Durant, Director
Commercial Rulings Division?

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