CLA-2-29:RR:NC:2:239 M83650

Ms. Laura Mannisto
Interchem Corporation
120 Route 17 North
P.O. Box 1579
Paramus, New Jersey 07653-1579

RE: The tariff classification of Acetylcysteine USP (CAS 616-91-1), imported in bulk form, from Switzerland

Dear Ms. Mannisto:

In your letter dated May 17, 2006, you requested a tariff classification ruling for Acetylcysteine USP (Chemical Name – L-Cysteine, N-acetyl-) which you have stated is a mucolytic agent which destroys or dissolves thick mucus to help relieve respiratory difficulties.

The applicable subheading will be 2930.90.4920, Harmonized Tariff Schedule of the United States (HTSUS), which provides for organo-sulfur compounds: other: acids: mercaptocarboxylic acids. Pursuant to General Note 13 to the Harmonized Tariff Schedule of the United States, this product will be free of duty.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Dunkel at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division