HQ 958151
CLA-2 RR:TC:FC 958151 ASM
Tariff No.: 2933.40.2600
Ms. Alice M. Sakosits
Import/Sales Coordinator
S S T Corporation
635 Brighton Road (P.O. Box 1649)
Clifton, NJ 07015-1649
RE: Revocation of NYRL 888922 concerning the tariff
classification of Dextromethorphan Hydrobromide (CAS 6700-34-1 )
Dear Ms. Sakosits:
This letter concerns the revocation of New York Ruling
Letter (NYRL) 888922, dated September 23, 1993, regarding the
classification of Dextromethorphan hydrobromide (CAS 6700-34-1).
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), 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) (hereinafter section 625),
notice of the proposed revocation of NYRL 888922 was published
November 22, 1995, in the Customs Bulletin, Volume 29, Number 47.
FACTS:
The subject product is identified as Dextromethorphan
hydrobromide and is imported from India for use as an antitussive
drug. In NYRL 888922, the merchandise was classified within
subheading 2933.90.7500, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provided for, "Heterocyclic
compounds with nitrogen hetero-atom(s) only; nucleic acids and
their salts: Other: Aromatic or modified aromatic: Other: Drugs:
Other," which was dutiable at 6.9 percent ad valorem.
ISSUE:
What is the proper classification under the HTSUSA for
Dextromethorphan hydrobromide (CAS 6700-34-1)?
- 2 -
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is made in
accordance with the General Rules of Interpretation (GRI's). As
stated in GRI 1, the classification is determined first in
accordance with the terms of the headings which must be read in
conjunction with the relative section and chapter notes. If GRI 1
fails to classify the goods and if the headings and legal notes
do not otherwise require, the remaining GRI's are applied in
their appropriate order. The Explanatory Notes to the Harmonized
Commodity Description and Coding System (EN's), facilitate
classification under the HTSUSA by offering guidance in
understanding the scope of the headings and GRI's.
It has been determined by Customs that Dextromethorphan
hydrobromide possesses therapeutic properties as an antitussive
drug, and is therefore classifiable under Chapter 29, as a
"drug." Further, it is our position that Dextromethorphan
hydrobromide contains a "bridged" but not further "fused"
isoquinoline ring and should be classified within subheading
2933.40, HTSUSA.
The EN's to subheading 2933.40, HTSUSA, state that this
subheading shall include, "Quinoline, isoquinoline, and their
derivatives, 2 ring systems comprising a benzene ring fused to a
pyridine ring." The functional group features of Dextromethorphan
hydrobromide are specifically provided for within subheading
2933.40.2600, HTSUSA, which includes "Compounds containing a
quinoline or isoquinoline ring-system (whether or not
hydrogenated), not further fused: Other: Drugs: Other."
HOLDING:
The product, Dextromethorphan Hydrobromide (CAS 6700-34-1),
is properly classified under subheading 2933.40.2600, HTSUSA,
which provides for "Compounds containing a quinoline or
isoquinoline ring-system (whether or not hydrogenated), not
further fused: Other: Drugs: Other" which is dutiable under the
general column one rate of 7.8 percent ad valorem.
NYRL 888922, dated September 23, 1993, is hereby revoked.
In accordance with section 625, this ruling will become effective
60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 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
Tariff Classification
Appeals Division