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HQ 954474




May 31, 1995

CLA-2 R:C:F 954474 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3004.90.9020; 3004.90.9028

Michael K. Tomenga, Esquire
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: "Pindolol", CAS No. 13523-86-9; "Piroxicam", CAS No. 36322-90-4; NAFTA; Article 509

Dear Mr. Tomenga:

This is in response to your request dated June 25, 1993, requesting a binding ruling on the classification and US-Canada Free Trade Agreement (CFTA) rate of duty, if applicable, under the Harmonized Tariff Schedule of the United States (Annotated) (HTSUSA) of prescription drugs known as "Pindolol" tablets and "Piroxicam" capsules.

In your letter dated April 25, 1995, you confirm to this office that your client "remains interested in a binding tariff classification ruling in response to [your earlier request]." To that end, of course, the CFTA has been suspended, see General Note 9, HTSUSA, and we will treat your request as one made under the North American Free Trade Implementation Act (Pub. L. 103-182, 107 Stat. 2057) (December 8, 1993) (NAFTA).

FACTS:

"Pindolol" is a prescription drug used in the treatment of hypertension. "Piroxicam" is a prescription drug used in the treatment of osteoarthritis and rheumatoid arthritis.

ISSUE:

Whether bulk ingredients foreign to Canada and therein measured, blended, milled, screened and remixed to yield batch medicinals which are then put up in measured doses, packaged, labeled and shipped directly for entry into the U.S. are eligible for preferential duty treatment under NAFTA.

LAW AND ANALYSIS:

Merchandise imported into the U.S. is classified under the HTSUSA. Tariff classification 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 GRIs taken in order.

Heading 3004 describes, inter alia, medicaments put up in measured doses or in forms or packings for retail sale. We find that the terms of the heading cover "Pindolol" tablets and "Piroxicam" capsules.

All goods classified under heading 3004 may be entered free of duty under the column 1 general rate; therefore, the question of preferential duty treatment under NAFTA is moot.

HOLDING:

"Piroxicam" capsules and "Pindolol" are classifiable under subheadings 3004.90.9028 and 3004.90.20, HTSUSA, respectively, to be entered free of duty under the column 1 general rate.

Sincerely,

John Durant, Director

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