Mr. Edward K. Waldinger
110 Summit Avenue
Montvale, NJ 07645
RE: The tariff classification of Acetaminophen (CAS-103-90-2), imported in bulk form, from China and India
Dear Mr. Waldinger:
In your letter dated November 14, 1997, you requested a tariff classification ruling.
The subject product, Acetaminophen, is indicated for use as an analgesic and antipyretic drug. The International Nonproprietary Name (INN) for Acetaminophen is "Paracetamol".
The applicable subheading for Acetaminophen, imported in bulk form, will be 2924.29.6210, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Drugs: Other: Acetaminophen." The rate of duty will be 6.6 percent ad valorem.
We note that, as of the date of issuance of this ruling, Acetaminophen is not listed by its INN name (i.e., "Paracetamol") in Table 1 of the Pharmaceutical Appendix to the Tariff Schedule. Accordingly, it is not eligible for duty-free treatment, under the Agreement on Trade in Pharmaceutical Products. General Note 13, HTS, noted. We further note that, although India is a designated beneficiary developing country for purposes of the Generalized System of Preferences (GSP), as of the date of issuance of this ruling, products imported from India, which are classifiable within subheading 2924.29.6210, HTS, are not eligible for duty-free treatment. General Note 4, HTS, parts (a),(c), and (d) noted.
This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.
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 Cornelius Reilly at 212-466-5770.
Robert B. Swierupski
Director, National Commodity