Ms. Gayle A. Agnello
354 Main Street
P.O. Box 639
Chatham, NJ 07928
RE: The tariff classification of Naproxen, Naproxen Sodium, and
Tolnaftate, in bulk form, from Italy.
Dear Ms. Agnello:
In your letter dated October 25, 1991, you requested a
tariff classification ruling.
Naproxen (CAS-22204-53-1) and Naproxen Sodium (CAS-26159-34-
2) are drugs, each of which functions as an anti-inflammatory,
analgesic, and anti-pyretic agent. Tolnaftate (CAS-2398-96-1) is
an antifungal drug.
The applicable subheading for Naproxen and Naproxen Sodium
will be 2918.90.3000, Harmonized Tariff Schedule of the United
States (HTS), which provides for carboxylic acids with additional
oxygen function and their anhydrides, halides, peroxides and
peroxyacids; their halogenated, sulfonated, nitrated or
nitrosated derivatives: other: aromatic: other: drugs. The rate
of duty, if entered on or before December 31, 1992, will be
free. The applicable subheading for Tolnaftate will be
2930.20.2050, HTS, which provides for organo-sulfur compounds:
thiocarbamates and dithiocarbamates: aromatic: other, other. The
rate of duty will be 3.7 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on Ipratropium Bromide. Your request
for a classification ruling should include the manufacturing
process flow chart and the source from which this product was
This merchandise may be subject to the regulations of the
Food and Drug Administration. You may contact them at 5600
Fishers Lane, Rockville, Maryland 20857, telephone number (202)
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport