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

Mr. Michael Tartaro
Byron Chemical Company, Inc.
40-11 23rd Street
Long Island City, NY 11101

RE: The tariff classification of Esomeprazole (CAS-119141-88-7) and Esomeprazole Magnesium (CAS-161973-10-0) in bulk form, from India

Dear Mr. Tartaro:

In your letter dated October 31, 2008, you requested a tariff classification ruling.

The subject products, Esomperazole and Esomeprazole Magnesium, are both indicated for the treatment of Gastroesophageal Reflux Disease (GERD) by inhibiting gastric acid secretion.

The applicable subheading for the Esomperazole and Esomeprazole Magnesium in bulk form, will be 2933.39.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: Other: Drugs: Other.” Pursuant to GN 13, HTSUS, 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