CLA-2 CO:R:C:F 955397 ALS
Ms. Alice M. White
S.S.T. Corporation
635 Brighton Road
P.O. Box 1649
Clifton, NJ 07015-1649
RE: Sulfasalazine, a.k.a., Salicylazosulfapyridine: Modification of New
York
Ruling
Letter
(NYRL)
858604,
dated
January
2, 1991
Dear Ms. White:
In NYRL 858604 our New York Seaport Area Office advised you that the
subject product, one of several products noted therein, was classifiable in
subheading 2935.00.3900, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). We have recently reviewed that ruling at the request of our
New York Seaport Area Office and have concluded that the prior classification
was incorrect. Our decision follows:
FACTS:
The product under consideration is Sulfasalazine, a.k.a.,
Salicylazosulfapyridine.
ISSUE:
What is the classification of the subject drug anti-infective agent?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that the classification is
determined first in accordance with - 2 -
the terms of the headings and any relative section and chapter notes. If GRI
1 fails to classify the goods and if the heading and legal noted do not otherwise
require, the remaining GRI's are applied taken in order.
In NYRL 858604 the drug under consideration, an anti-infective agent used
in drugs, was classified in subheading 2935.00.3900, HTSUSA, the provision for
"Sulfonamides: Other: Drugs: Anti-infective agents: Other." While the subject
anti-infective agent is a sulfonamides, we have concluded that its classification
under the basket provides for "Sulfonamides: Other: Drugs: Anti-infective agents:
Other" was not the most appropriate classification. In this regard we note that
there is a specific provision of salicylazosulfapyridine (sulfasalazine) and
there was such a provision at the time NYRL 858604 was issued. In accordance
with GRI 1, the subject anti-infective agent should have been classified in
subheading 2935.00.3500, HTSUSA, which provides for "Sulfonamides: Other: drugs:
Anti-infective agents: Salicylazosulfapyridine (Sulfasalazine); Sulfadiazine;
sulfaguanidine; and Sulfapyridine."
HOLDING:
Salicylazosulfapyridine (Sulfasalazine) is classifiable in subheading
2935.00.3500, HTSUSA, and is subject to a general rate of duty of 11.6 percent
ad valorem.
NYRL 858604 is accordingly modified.
We realize that you may have undertaken contractual obligations in reliance
on NYRL 858604. Under the provisions of section 177.9(d), Customs Regulations
(19 CFR 177.9(d)), you may obtain a delay of up to 90 days in the implementation
of this ruling if you can establish by documentary evidence, that you reasonably
relied on NYRL 858604 to your detriment. If you wish to request a delay, your
request and appropriate documentation such as contracts, purchase orders,
shipping documents, etc., should be received in this office within 30 days from
the issuance of this ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division