CLA-2-29:RR:NC:2:238 H88713

James S. O’Kelly, Esq.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: The tariff classification of Lexapro™ (escitalopram oxalate) tablets from Ireland

Dear Mr. O’Kelly:

In your letter dated February 14, 2002, on behalf of your client, Forest Laboratories, you requested a tariff classification ruling.

The subject product, Lexapro™ (escitalopram oxalate) tablets, is a medicament indicated for the treatment of depression. The tablets contain escitalopram oxalate (CAS-219861-08-2), a selective serotonin reuptake inhibitor, as the active ingredient. An article found on the World Wide Web, dated January 24, 2002, indicates that your client was in receipt of a letter from the U.S. Food & Drug Administration approving their New Drug Application (NDA) for the subject product.

The applicable subheading for Lexapro™ (escitalopram oxalate) tablets will be 3004.90.9135, Harmonized Tariff Schedule of the United States (HTS), which provides for “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale: Other: Other: Other: Medicaments primarily affecting the central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents.” The rate of duty will be free.

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 301-443-1544.

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.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division