Mr. William Harvey
Har-Met International, Inc.
60 Houlk Road
Doylestown, Pennsylvania 18901
RE: The tariff classification of Padimate-O from India
Dear Mr. Harvey:
In your letter dated September 30, 2008, you requested a tariff classification ruling.
The subject product, Padimate-O (CAS # 21245-02-3) is also known as Benzoic acid, 4-(dimethylamino)-, 2-ethylhexyl ester. It is an ingredient used in the manufacture of sunscreen. You also requested a determination as to whether the product will be eligible for duty free status under General Note 13 of the Harmonized Tariff Schedule of the United States (HTSUS) which applies to pharmaceutical products as specified in the special subcolumn under “K”.
Merchandise imported into the United States is classified under the HTSUS. The Pharmaceutical Appendix was incorporated into the HTSUS by Presidential Proclamation. See Proclamation No. 6763, 60 Fed. Reg. 1007 (1994). This Proclamation also added General Note 13 to the HTSUS. General Note 13 states the following:
“Whenever a rate of duty of "Free" followed by the symbol "K" in parentheses
appears in the "Special" subcolumn for a heading or subheading, any product
(by whatever name known) classifiable in such provision which is the product
of a country eligible for tariff treatment under column 1 shall be entered free of
duty, provided that such product is included in the pharmaceutical appendix to
the tariff schedule. Products in the pharmaceutical appendix include the salts,
esters and hydrates of the International Non-proprietary Name (INN) products
enumerated in table 1 of the appendix that contain in their names any of the
prefixes or suffixes listed in table 2 of the appendix, provided that any such salt,
ester or hydrate is classifiable in the same 6-digit tariff provision as the relevant
product enumerated in table 1.”
Although a product with a similar name is listed in the pharmaceutical appendix, that product is known by a different chemical abstracts survey (CAS) number. The product listed in the appendix is a distinct chemical product, and is not the same as the Padimate-O which is the subject of this ruling. Padimate-O is therefore not entitled to duty free treatment under General Note 13, HTSUS.
The applicable subheading for the Padimate-O will be 2922.49.3700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Other: Aromatic: Other: Other: Other.” The rate of duty will be 6.5 percent ad valorem.
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 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 Paul Hodgkiss at (646) 733-3046.
Robert B. Swierupski
National Commodity Specialist Division