Mr. Kenn Leifheit
Flavine North America, Inc.
10 Reuten Drive
Closter, NJ 07624
RE: The tariff classification of Paracetamol (CAS-103-90-2), imported in bulk form, from China
Dear Mr. Leifheit:
In your letter dated August 22, 2006, you requested a tariff classification ruling.
The subject product, Paracetamol, which is the International Nonproprietary Name (INN) for Acetaminophen, is principally used in the United States as an analgesic and antipyretic drug. You indicate in your letter that you do not intend to use the subject product as a drug.
Pursuant to note 1(a) of the Additional Rules of Interpretation, HTSUS, the applicable subheading for Paracetamol (aka: Acetaminophen, APAP), imported in bulk form, will be 2924.29.6210, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates)and their derivatives; salts thereof: Other: Aromatic: Other: Drugs: Other: Acetaminophen.” The rate of duty will be 6.5 percent ad valorem. At the present time, neither “Paracetamol,” “Acetaminophen,” nor “APAP” is listed in the Pharmaceutical Appendix to the Tariff Schedule.
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 merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 Harvey Kuperstein at 646-733-3033.
Robert B. Swierupski