CLA-2-29:RR:NC:2:239 H84939

Mr. Michael E. Murphy
Baker & McKenzie
815 Connecticut Ave. NW
Washington, DC 20006-4078

RE: The tariff classification of Ezetimibe (CAS 163222-33-1) from Singapore.

Dear Mr. Murphy:

In your letter dated July 30, 2001, on behalf of your client Schering-Plough Corporation, you requested a tariff classification ruling for Ezetimibe (Chemical Name - 2-Azetidinone, 1-(4-Fluorophenyl)-3-[(3S)-3-(4-Fluorophenyl)-3-Hydroxypropyl]-4-(4-Hydroxyphenyl)-, (3R,4S)-(9CI)) which is an experimental active ingredient used as a cholesterol absorption inhibitor. You state in your inquiry that Ezetimibe is currently in Phase III clinical trials.

The applicable subheading will be 2933.79.0900, Harmonized Tariff Schedule of the United States (HTS), which provides for heterocyclic compounds with nitrogen hetero-atom(s) only: other lactams: aromatic. The rate of duty will be 8.6 percent ad valorem.

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 Andrew Stone at 212-637-7063.

Sincerely,

Robert B. Swierupski, Director,
National Commodity Specialist Division