HQ 0955397 - Sulfasalazine, a.k.a., Salicylazosulfapyridine: Modification of New York - United States International Trade Commision Rulings

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HQ 955397

November 23, 1993

CLA-2 CO:R:C:F 955397 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 2935.00.3500

Ms. Alice M. White
S.S.T. Corporation
635 Brighton Road
P.O. Box 1649
Clifton, NJ 07015-1649

RE: Sulfasalazine, a.k.a., Salicylazosulfapyridine: Modification of New York
Ruling
Letter
858604, dated
January
2, 1991

Dear Ms. White:

In NYRL 858604 our New York Seaport Area Office advised you that the subject product, one of several products noted therein, was classifiable in subheading 2935.00.3900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have recently reviewed that ruling at the request of our New York Seaport Area Office and have concluded that the prior classification was incorrect. Our decision follows:

FACTS:

The product under consideration is Sulfasalazine, a.k.a., Salicylazosulfapyridine.

ISSUE:

What is the classification of the subject drug anti-infective agent?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that the classification is determined first in accordance with - 2 -
the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal noted do not otherwise require, the remaining GRI's are applied taken in order.

In NYRL 858604 the drug under consideration, an anti-infective agent used in drugs, was classified in subheading 2935.00.3900, HTSUSA, the provision for "Sulfonamides: Other: Drugs: Anti-infective agents: Other." While the subject anti-infective agent is a sulfonamides, we have concluded that its classification under the basket provides for "Sulfonamides: Other: Drugs: Anti-infective agents: Other" was not the most appropriate classification. In this regard we note that there is a specific provision of salicylazosulfapyridine (sulfasalazine) and there was such a provision at the time NYRL 858604 was issued. In accordance with GRI 1, the subject anti-infective agent should have been classified in subheading 2935.00.3500, HTSUSA, which provides for "Sulfonamides: Other: drugs: Anti-infective agents: Salicylazosulfapyridine (Sulfasalazine); Sulfadiazine; sulfaguanidine; and Sulfapyridine."

HOLDING:

Salicylazosulfapyridine (Sulfasalazine) is classifiable in subheading 2935.00.3500, HTSUSA, and is subject to a general rate of duty of 11.6 percent ad valorem.

NYRL 858604 is accordingly modified.

We realize that you may have undertaken contractual obligations in reliance on NYRL 858604. Under the provisions of section 177.9(d), Customs Regulations (19 CFR 177.9(d)), you may obtain a delay of up to 90 days in the implementation of this ruling if you can establish by documentary evidence, that you reasonably relied on NYRL 858604 to your detriment. If you wish to request a delay, your request and appropriate documentation such as contracts, purchase orders, shipping documents, etc., should be received in this office within 30 days from the issuance of this ruling.

Sincerely,

John Durant, Director
Commercial Rulings Division

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