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

Mr. Aidan Bradshaw
Camida Ltd
Tower House New Quay
Clonmel Co Tipperary
Ireland

RE: The tariff classification of Eszopiclone (CAS-138729-47-2) in bulk form, from Czech Republic

Dear Mr. Bradshaw:

In your letter dated May 7, 2008, you requested a tariff classification ruling.

The subject product, Eszopiclone, is a non-benzodiazepine, sedative drug used in the treatment of insomnia.

The applicable subheading for the Eszopiclone in bulk form will be 2933.79.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lactams: Other lactams: Aromatic or modified aromatic: Other: Products described in additional U.S. note 3 to section VI." Pursuant to General Note 13, HTS, 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 Controlled Substances Act, which is administered by the U.S. Drug Enforcement Administration (DEA), Office of Diversion Control. Information on the Controlled Substances Act can be obtained by contacting the DEA at (800) 882-9539, or by visiting their website at www.dea.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