Ms. Julie Ann Kinyoun
EMD Biosciences, Inc.
10394 Pacific Center Court
San Diego, CA 92121
RE: The tariff classification of NADH, Disodium Salt (CAS 606-68-8) and NAD, Lithium (CAS 64417-72-7) from Germany.
Dear Ms. Kinyoun:
In your letter dated February 14, 2006, you requested a tariff classification ruling for NADH, Disodium Salt which is the disodium salt of the reduced form of NAD (nicotinamide adenine dinucleotide) and NAD, Lithium which is the lithium salt of NAD. You state in your letter that both products will be imported for research use only, and not for human or drug use.
According to Goodman & Gilman’s The Pharmacological Basis of Therapeutics, Ninth Edition,. at p.1759, “NAD and NADP, the physiologically active forms of nicotinic acid (a B vitamin, aka niacin, antipellagra vitamin), serve a vital role in metabolism as coenzymes for a wide variety of proteins that catalyze oxidation-reduction reactions essential for tissue respiration. The coenzymes, bound to appropriate dehydrogenases, function as oxidants by accepting electrons and hydrogen from substrates and thus becoming reduced. The reduced pyridine nucleotides, in turn, are reoxidized by flavoproteins.”
You assert in your letter that the subject products should be classified as vitamins, under heading 2936, HTS, because both NADH and NAD “are both from niacinamide” (another B vitamin, aka nicotinamide). “Nicotinic acid functions in the body after conversion to either nicotinamide adenine dinucleotide (NAD) or nicotinamide adenine dinucleotide phosphate (NADP). It is to be noted that nicotinic acid occurs in these two nucleotides in the form of its amide, nicotinamide.” Id. at p. 1758. The General Explanatory Notes to heading 2936, HTS, indicate, inter alia, that vitamins “cannot be synthesized by the human body and must therefore be obtained … from outside sources.” However, since both NADH and NAD are, in fact, synthesized by the human body from the precursor B vitamin, nicotinic acid (aka niacin, antipellagra vitamin), they would both be excluded from classification, as vitamins, under heading 2936, HTS.
The applicable subheading for both products will be 2934.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other heterocyclic compounds. 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 Richard Dunkel at 646-733-3032.
Robert B. Swierupski