Classification of Oxytocin

HQ 089429 September 17, 1991 CLA-2 CO:R:C:F 089429 EAB CATEGORY: Classification TARIFF NO.: 2937.99.5050 Mr. Peter Lehman Product Manager Centerchem, Inc. 225 High Ridge Road Stamford, Connecticut 06905 Re: Classification of Oxytocin Dear Mr. Lehman: This is in reply to your letter dated April 8, 1991, to the Regional Commissioner of Customs, New York Region, in which you requested a binding ruling on the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of the natural hormone oxytocin. FACTS: Oxytocin is a hormone found naturally in the posterior pituitary gland. It also may be synthesized in the laboratory. It is used primarily to stimulate uterine contraction and lactation. Although having a CAS Registry Number of 50-56-6, it is not listed in the Chemical Appendix of the Tariff Schedule, HTSUSA. You are of the opinion that it should be classified under heading 2937.10, HTSUSA, providing in part for anterior pituitary hormones. ISSUE: What is the proper tariff classification under the HTSUSA of oxytocin? LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. Heading 2937 provides for, among others, hormones, natural or reproduced by synthesis. Explanatory Notes to the Harmonized Commodity Description and Coding System represent the official interpretation of the Customs Cooperation Council on the scope of each heading, and, although neither binding upon the contracting parties to the Harmonized System Convention nor considered to be dispositive interpretations, they should be consulted on the proper scope of the System. Explanatory Notes 29.37(II)(A) and (B) distinguish anterior pituitary from posterior pituitary hormones, respectively. We are of the opinion that the terms of heading 2937.10, read in conjunction with Explanatory Note 29.37, supra, expressly limit the heading to anterior pituitary hormones. Since oxytocin is a posterior pituitary hormone, it cannot be classified under heading 2937.10, HTSUSA. We find that the subject compound is properly classifiable under subheading 2937.99.5050, HTSUSA, hormones, natural or synthetic, other than anterior pituitary or adrenal cortical hormones, other, other, other. Articles classifiable under this subheading are dutiable at the general rate of 3.2 percent ad valorem. HOLDING: Oxytocin is properly classifiable under subheading 2937.99.5050, HTSUSA, which provides for hormones, natural or reproduced by synthesis, other, other, other, other. Articles classifiable under this subheading are dutiable at the general rate of 3.2 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division