CLA-2-29:OT:RR:NC:N2:238

Ms. Inge Forstenzer
Ren-Pharm International Ltd.
350 Jericho Turnpike, Suite 204
Jericho, NY 11753

RE: The tariff classification of Mycophenolate Sodium (CAS-37415-62-6), and Caspofungin (CAS-162808-62-0) in bulk form, from Taiwan and Prednisolone Sodium Phosphate (CAS-125-02-0) in bulk form, from Italy

Dear Ms. Forstenzer:

In your letter dated April 25, 2008, you requested a tariff classification ruling.

The first product, Mycophenolate Sodium (mycophenolic acid is the International Non-Proprietary Name for the base product), is an immunosuppressant drug used to prevent rejection in organ transplantation.

The second product, Caspofungin, is an antifungal drug. It is used for the treatment of serious fungus infections.

The third product, Prednisolone Sodium Phosphate, is in a class of steroids with glucocorticoid activity. It is indicated for use to reduce inflammation and improve symptoms in a variety of disorders, such as rheumatoid arthritis, acute gouty arthritis, and severe asthma.

The applicable subheading for the Mycophenolate Sodium in bulk form, will be 2932.29.2000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ Heterocyclic compounds with oxygen hetero-atom(s) only: Lactones: Other lactones: Aromatic: Drugs.” Pursuant to General Note 13, HTSUS, the rate of duty will be free.

The applicable subheading for the Caspofungin in bulk form, will be 2941.90.3000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Antibiotics: Other: Other: Aromatic or modified aromatic." The rate of duty will be free.

The applicable subheading for the Prednisolone Sodium Phosphate in bulk form, will be 2937.29.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Steroidal hormones, their derivatives and structural analogues: Other: Other: Salts and esters of Prednisolone." The rate of duty will be free.

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 merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.

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 Harvey Kuperstein at 646-733-3033.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division