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 > 1998 HQ Rulings > HQ 959152 - HQ 959745 > HQ 959693

Previous Ruling Next Ruling
HQ 959693





March 30, 1998

CLA-2 RR:CR:GC 959693 RTR

CATEGORY: CLASSIFICATION

TARIFF NO.: 2933.39.41

Melvin E. Lazar, Esq.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, New York 10016

RE: Loratadine; subheading 2933.90.26; HQ 952066 revoked

Dear Mr. Lazar:

This is in reference to HQ 952066, which was issued to you on August 12, 1992, in response to your request of June 15, 1992, on behalf of Schering Corporation, regarding the tariff classification of loratadine under the Harmonized Tariff Schedule of the United States (HTSUS).

Pursuant to section 625(c)(1)), Tariff Act of 1930 (19 U.S.C. 1625(c)(1), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub L. . 103 - 182, 107 Stat. 2057, 2186 (1993), a notice of proposed revocation of HQ 952066 was published on February 18, 1998, in the Customs Bulletin, Volume 32, Number 6. No comments were received in response to this notice.

FACTS:

Loratadine, CAS 79794-75-5, bears the chemical name 4-(8-chloro-5, 6-dihydro-11H-benzo-[5, 6] cyclohepta [1, 2-b] pyridin-11-ylidene)-1-piperidine carboxylic acid ethyl ester. The merchandise is used as an antihistaminic drug. For purposes of this ruling, the merchandise is described in its bulk form. ISSUE:

Whether an organic chemical containing a fused benzene ring, a fused pyridine ring, and an unfused hydrogenated pyridine ring in its chemical structure is classifiable in subheading 2933.39.41, HTSUS (1998), formerly subheading 2933.39.37, HTSUS (1992).

LAW AND ANALYSIS:

Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

The tariff provisions under consideration are as follows:

2933 Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:

2933.39 Other:
Other:
Drugs:
2933.39.41 Other

In HQ 952066, dated August 12, 1992, Customs determined that loratadine was classifiable in subheading 2933.90.26, HTSUS, a provision for other heterocyclic compounds with nitrogen hetero-atom(s) only: nucleic acids and their salts: other aromatic or modified aromatic: drugs: antihistamines. (There is no breakout in the 1998 HTSUS identical to former subheading 2933.90.26, HTSUS.). However, upon re-examination, Customs has concluded that loratadine's chemical structure, which includes an unfused hydrogenated pyridine ring, precludes classification in former subheading 2933.90.26, HTSUS. Customs is now of the opinion that loratadine is classifiable in subheading 2933.39.41, HTSUS (formerly subheading 2933.39.37, HTSUS), covering heterocyclic compounds containing nitrogen hetero-atom(s) only: compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: other: other: drugs: other, because this breakout more specifically describes the subject merchandise.

HOLDING:

Under the authority of GRI 1, loratadine is classifiable in subheading 2933.39.41, HTSUS, which specifically covers heterocyclic compounds containing nitrogen hetero-atom(s) only: compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: other: other: drugs: other. The merchandise is dutiable at the rate of 6.8% ad valorem (1998).

EFFECT ON OTHER RULINGS:

HQ 952066, dated August 12, 1992, is revoked. In accordance with 19 U.S.C. 1625(C)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: