United States International Trade Commision Rulings And Harmonized Tariff Schedule
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November 29, 1995

HQ 957823


CLA-2 RR:TC:FC 957823 ASM

CATEGORY: CLASSIFICATION

TARIFF NO: 2933.59.5900

Ms. Joan von Doehren
Manager Import/Export
Interchem Corporation
120 Route 17 North
P.O. Box 1579
Paramus, New Jersey 07653-1579

RE: Tariff classification of Acyclovir (CAS 59277-89-3)

Dear Ms. von Doehren:

This is a decision on your request for a ruling concerning the tariff classification of the anti-viral drug, Acyclovir (CAS 59277-89-3).

FACTS:

This product, Acyclovir, is being imported in bulk form into the U.S. from Spain, by the Interchem Corporation. The product is used as an antiviral drug for human consumption.

ISSUE:

What is the proper classification under the Harmonized Tariff Schedule of the United States Annotated of Acyclovir (CAS

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN's), which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

An examination of the chemical structure of Acyclovir shows that it is a heterocyclic, non-aromatic compound. According to Additional U.S. Note 2 (a) to Section VI, HTSUSA, the term "aromatic" refers to chemical compounds containing one or more fused or unfused benzene rings. Additional U.S. Note 2(b) to Section VI, HTSUSA, states that a "modified aromatic" must have at least one six-membered heterocyclic ring containing no less than four carbon atoms and having an arrangement of molecular bonds as in the benzene or quinone ring, but does not include a structure in which one or more pyrimidine rings are the only rings present. Acyclovir is not an "aromatic" or "modified aromatic" compound because it lacks a benzene ring and only contains a pyrimidine ring and an imidazole ring, fused to each other.

In this case, Acyclovir contains a pyrimidine ring which is classifiable in subheading 2933.59, HTSUSA, and it is our determination that this product would thereby be precluded from classification in any other subheading. Accordingly, pursuant to GRI 1, Acyclovir is properly classifiable within subheading 2933.59.5900, HTSUSA, which specifically provides for heterocyclic compounds containing a pyrimidine ring.

HOLDING:

The product identified is properly classifiable within subheading 2933.59.5900, HTSUSA, which provides for "Heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts: Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure; nucleic acids and their salts: Other: Drugs: Other." The duty at the general column one rate is 3.7 percent ad valorem.

This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, MD 20857, (202) 857-8400.

Sincerely,

John Durant, Director
Commercial Rulings Division

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