CLA-2-29:04-K:C:A2:F07 878244

Mr. Desmond Flynn
Manager, Import & Domestic Traffic
SmithKline Beecham Pharmaceuticals
One Franklin Plaza
P.O. Box 7929
Philadelphia, PA 19101

RE: The tariff classifications of Paroxetine in bulk, (CAS #61869-08-7) from United Kingdom and retail dosage Paxil from foreign trade subzone

Dear Mr. Flynn:

In your letter dated September 8, 1992, you requested a tariff classification ruling.

The applicable subheading for Paroxetine in bulk, (CAS #61869-08-7), will be 2934.90.2500, Harmonized Tariff Schedule of the United States, which provides for other heterocyclic compounds, aromatic or modified aromatic, drugs. The rate of duty will be 6.9% ad valorem. The applicable subheading for Paxil, in retail dosage form, will be 3004.90-6035, Harmonized Tariff Schedule of the United States, which provides for antidepressants, tranquilizers, and other psychotherapeutic agents put up in measured doses or in forms or packings for retail sale. The rate of duty will be 6.3% 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. The telephone number is (301) 443-3380.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Thomas Mattina
Area Director,
JFK Airport