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HQ 089862


January 26, 1993

CLA-2 CO:R:C:F 089862 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2933.90.3900

District Director
U.S. Customs Service
127 North Water Street
Ogdensburg, New York 13669

RE: Application for Further Review of Protest No. 0712-91- 000801, dated June 20, 1991, concerning pentagastrin; polypeptides; hormones

Dear Sir:

This is a decision on a protest filed June 20, 1991, against your decision in the classification of the merchandise entered March 11, 1991 and liquidated June 14, 1991.

FACTS:

The protestant entered the goods under subheading 2933.90.3900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision for, inter alia, heterocyclic compounds with nitrogen hetero-atom(s) only; other aromatic or modified aromatic; other; other, dutiable at the column 1 general rate of 3.7 cents per kilogram plus 16.2 percent ad valorem.

Protestant now seeks reclassification under subheading 2937.99.5050, HTSUSA, a provision, in part, for hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as hormones; other; other; other; other, dutiable at the column 1 general rate of 3.2 percent ad valorem.

The chemical structure of pentagastrin may be written as Boc-beta-Ala-Trp-Met-Asp-Phe-NH2.

ISSUE:

What is the proper classification under the HTSUSA of pentagastrin?

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 2937, HTSUSA, provides for "hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as hormones; other steroids used primarily as hormones."

Pentagastrin is not a naturally occurring substance, yet it would be classifiable under heading 2937 if its parent structure were found to occur naturally. The five amino-acid compositions extending from the N-termini of gastrins are: -Gly-Trp-Met-Asp- Phe-NH2. We are of the opinion that the parent structure of pentagastrin is not found to occur naturally.

Heading 2933 describes in part heterocyclic compounds with nitrogen hetero-atom(s) only, and we find that pentagastrin is classifiable thereunder.

HOLDING:

The protest should be denied.

Pentagastrin is classifiable under subheading 2933.90.3900, HTSUSA, a provision for heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts; other; aromatic or modified aromatic; other; other, and dutiable at the column 1 general rate of 3.7 cents per kilogram plus 16.2 percent ad valorem.

A copy of this decision should be attached to the Customs Form 19 to be returned to the protestant.

Sincerely,

John Durant, Director

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