CLA-2-29:RR:NC:2:239 H88175

Mr. Jack D. Mlawski
Galvin & Mlawski
470 Park Avenue South
Suite 200 – South Tower
New York, NY 10016-6819

RE: The tariff classification of 4-Nitrobenzyl(4R,5R,6S)-3-(Diphenoxyphosphoryloxy)-6-[(R)]-Hydroxyethyl]-4-Methyl-7-Oxo-1-Azabicyclo[3.2.0]Hept-2-Ene-2-Carboxylate (CAS 90776-59-3) from Japan.

Dear Mr. Mlawski:

In your letter dated January 30, 2002, on behalf of your client Merck & Co., Inc., you requested a tariff classification ruling for 4-Nitrobenzyl(4R,5R,6S)-3-(Diphenoxyphosphoryloxy)-6-[(R)]-Hydroxyethyl]-4-Methyl-7-Oxo-1-Azabicyclo[3.2.0] Hept-2-Ene-2-Carboxylate which you have stated is used as a pharmaceutical intermediate. The applicable subheading will be 2933.79.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for heterocyclic compounds with nitrogen hetero-atom(s) only: aromatic lactams: other. Pursuant to General Note 13 to the Harmonized Tariff Schedule this product is free of duty.

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 212-733-3032.


Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist Division