CLA-2-29:RR:NC:2:240 C82785

Mr. William T. Cain, Ph.D.
SST Corporation
635 Brighton Road (P.O. Box 1649)
Clifton, NJ 07015-1649

RE: The tariff classification of Gabapentin (CAS # 60142-96-3) from India

Dear Mr. Cain:

In your letter dated December 9, 1997, you requested a tariff classification ruling.

The applicable subheading for Gabapentin, also known as 1-(Aminomethyl) cyclohexaneacetic acid, will be 2922.49.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for Oxygen-function amino-compounds: Amino-acids and their esters, other than those containing more than one kind of oxygen function; salts thereof: Other: Other: Amino acids..... Other..... Pursuant to General Note 13 to the Harmonized Tariff Schedule, this product will be free of duty.

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 Stephanie Joseph at 212-466-5768.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division