CLA-2 CO:R:C:F 955902 K
Mr. John Aldridge
Attorney In Fact
Abbott Laboratories
6HD AP30
One Abbott Park Road
Abbott Park, Illinois 60064-3500
RE: Tariff Classification of 2-Picolinyl Oxycarbonyl-L-Valine
Dear Mr. Aldridge:
This is in response to your requests of February 9 and March
17, 1994, for a ruling concerning the tariff classification of the
above-referenced chemical. Our response does not concern the
status of merchandise admitted into a Foreign Trade Zone for use
in further processing.
FACTS:
The chemical, 2-Picolinyl Oxycarbonyl-L-Valine, is described
as a component in the production of a bulk drug. A Customs
laboratory report indicates that by reference to the registry
number, 134807-20-8, with the Chemical Abstracts Service (C.A.S.),
of the American Chemical Society, the chemical is also known as N-
[(2-Pyridinylmethoxy)Carbonyl]-L-Valine and is used as an
intermediate. The registry number is not listed under the Chemical
Appendix, to the Harmonized Tariff Schedule of the United States
(HTSUS).
ISSUE:
The issue concerns the classification of the above-described
chemical.
LAW AND ANALYSIS:
The chemical, 2-Picolinyl Oxycarbonyl-L-Valine, is an
heterocyclic compound, containing an unfused pyridine ring,
provided for in subheading 2933.39.4700, HTSUS.
-2-
HOLDING:
The chemical, 2-Picolinyl Oxycarbonyl-L-Valine, is
classifiable in subheading 2933.39.4700, HTSUS, which provides for
other heterocyclic compounds with nitrogen hetero-atom(s) only;
nucleic acids and their salts:...Compounds containing an unfused
pyridine ring (whether or not hydrogenated) in the
structure:...Other:...Other:...Products described in additional
U.S. note 3 to section VI, with duty at the general rate of 13.5
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division