CLA-2 CO:R:C:F 950016 EAB
Mr. Jose M. Pietri
J.M. Pietri & Assoc., Inc.
P.O. Box 2928
Old San Juan, Puerto Rico 00903
Re: Classification of cysteamine hydrochloride, dimethylcyano
dithioimino carbonate and B-mercaptoethylpropionamide; CAS
name 2-aminoethanethiol hydrochloride; CAS number 156-57-0;
CAS name cyano carbonimidodithioic acid dimethyl ester; CAS
number 10191-60-3; CAS name N-(2-mercaptoethyl)propanamide;
CAS number 67305-72-0; drugs; pharmaceutical intermediate
Dear Mr. Pietri:
This is in reply to your letter dated July 29, 1991, in
which you requested a binding ruling on the tariff classification
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) of three chemicals.
Chemical formulas for all three compounds and descriptive
technical literature for two of the compounds that you have
submitted with your request were reviewed by Customs New York
laboratory.
FACTS:
Cysteamine hydrochloride, CAS name 2-aminoethanethiol
hydrochloride, CAS number 156-57-0, is used as an antidote to
acetaminophen. It has the chemical structure HS-CH2CH2NH2HCl.
Dimethylcyano dithioimino carbonate, CAS name cyano
carbonimidodithioic acid dimethyl ester, CAS number 10191-60-3 is
a pharmaceutical intermediate. It has the chemical structure
(H3CS)C=N-CN.
B-mercaptoethylpropionamide, CAS name N-(2-mercaptoethyl)
propanamide, CAS number 67305-72-0 is a pharmaceutical
intermediate. It has the chemical structure HSCH2CH2NHC:OCH2CH3.
None of the compounds is listed in the Chemical Appendix.
ISSUE:
What is the proper tariff classification under the HTSUSA of
three separate chemically defined organic compounds?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA 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 GRI's taken in order.
Heading 2930 provides for organo-sulfur compounds. Since
all three compounds contain sulfur, we are of the opinion that
all three are properly classifiable under heading 2930, HTSUSA.
We are of the further opinion that cysteamine hydrochloride
is classifiable under subheading 2930.90.5035, a residual
provision for drugs.
The other two compounds, dimethylcyano dithioimino carbonate
and B-mercaptoethylpropionamide, are pharmaceutical intermediates
and properly classifiable under subheading 2930.90.5050, a
residual provision for other organo-sulfur compounds.
HOLDING:
Cysteamine hydrochloride, CAS name 2-aminoethanethiol
hydrochloride, CAS number 156-57-0, is classifiable under
subheading 2930.90.5035, a provision for organo-sulfur compounds,
other, other, other, other, other, drugs, dutiable at the general
rate of 3.7 percent ad valorem.
Dimethylcyano dithioimino carbonate, CAS name cyano
carbonimidodithioic acid dimethyl ester, CAS number 10191-60-3
and B-mercaptoethylpropionamide, CAS name N-(2-mercaptoethyl)
propanamide, CAS number 67305-72-0 are classifiable under
subheading 2930.90.5050, a provision for organo-sulfur compounds,
other, other, other, other, other, other, dutiable at the general
rate of 3.7 percent ad valorem.
These products may be subject to regulations of the Food and
Drug Administration. We suggest that you contact that agency in
writing at 5600 Fishers Lane, Rockville, Maryland 20857 or by
telephone at (202) 443-3380.
Sincerely,
John Durant, Director
Commercial Rulings Division