CLA-2-30:S:N:N1:238 868637

Ms. Maryanne S. Zebrowski
Lederle Laboratories
Pearl River, NY 10965

RE: The tariff classification of Prostep, a transdermal adhesive patch impregnated with nicotine from Ireland

Dear Ms. Zebrowski:

In your letter dated November 5, 1991 you requested a tariff classification ruling.

Prostep, is a transdermal adhesive patch impregnated with nicotine. The patch is applied to the skin and provides a continuous release of nicotine for people who want to stop smoking. Nicotine is an alkaloid that is used as a smoking deterrent as well as other drug uses. The applicable subheading for the Prostep will be 3005.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Wadding, gauze, bandages and similar articles (for example dressings, adhesive plasters, poultices), ..., adhesive dressings and other articles having an adhesive layer, coated or impregnated with pharmaceutical substances. The rate of duty will be 2.4 percent 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, Maryland 20857, telephone number (202) 443-3380.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport