United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0955821 - HQ 0955916 > HQ 0955900

Previous Ruling Next Ruling



HQ 955900


May 4, 1994

CLA-2 CO:R:C:F 955900 K

CATEGORY: CLASSIFICATION

TARIFF NO.: 2934.10.5000

Mr. John Aldridge
Attorney In Fact
Abbott Laboratories
6HD AP30
One Abbott Park Road
Abbott Park, Illinois 60064-3500

RE: Tariff Classification of 2-Isopropyl-4-(((N-Methyl) Amino)Methyl) Thiazole

Dear Mr. Aldridge:

This is in response to your requests of February 9 and March 17, 1994, for a ruling concerning the tariff classification of the above-referenced chemical. Our response does not concern the status of merchandise admitted into a Foreign Trade Zone for use in further processing.

FACTS:

The chemical, 2-Isopropyl-4-(((N-Methyl)Amino)Methyl) Thiazole, is described as a component in the production of a bulk drug. A Customs laboratory report indicates that the chemical does not have a registry number with the Chemical Abstracts Service of the American Chemical Society, and that the chemical is used as an intermediate. Further, it is indicated that the chemical is a heterocyclic compound with an unfused thiazole ring (but no benzene ring) in its structure. It is not an aromatic compound for tariff purposes.

ISSUE:

The issue concerns the classification of the above-described chemical.

LAW AND ANALYSIS:

The chemical, 2-Isopropyl-4-(((N-Methyl)Amino)Methyl) Thiazole, as described above, a heterocyclic compound, consisting
of an unfused thiazole ring in the structure, is provided for in subheading 2934.10.5000, Harmonize Tariff Schedule of the United States (HTSUS).

HOLDING:

The chemical, 2-Isopropyl-4-(((N-Methyl)Amino)Methyl) Thiazole, is classifiable in subheading 2934.10.5000, HTSUS, which provides for other heterocyclic compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure, with duty at the general rate of 7.9 percent ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling