Tariff Classification of 5-Hydroxy Methylthiazole

HQ 955904 April 5, 1994 CLA-2 CO:R:C:F 955904 K CATEGORY: Classification TARIFF NO.: 2934.10.5000 Mr. John Aldridge Attorney In Fact Abbott Laboratories 6HD AP30 One Abbott Park Road Abbott Park, Illinois 60064-3500 RE: Tariff Classification of 5-Hydroxy Methylthiazole Dear Mr. Aldridge: This is in response to your requests of February 9 and March 17, 1994, for a ruling concerning the above-referenced merchandise. FACTS: The chemical, 5-Hydroxy Methylthiazole is described as a component in the production of a bulk drug. A Customs laboratory report indicates that by reference to the registry number, 38585- 74-9 with the Chemical Abstracts Service (C.A.S.), of the American Chemical Society, the chemical is also known as 5-Thiazolemethanol and is used as an intermediate. Further, it is indicated that the chemical is a five-membered (non aromatic), heterocyclic compound, consisting of an unfused thiazole ring with an hydroxyl atom bonded at the ortho position. The registry number is not listed under the Chemical Appendix, to the Harmonized Tariff Schedule of the United States (HTSUS). ISSUE: The issue concerns the classification of the above-described chemical. LAW AND ANALYSIS: The chemical, 5-Hydroxy-Methylthiazole as described above, a heterocyclic compound, consisting of an unfused thiazole ring in the structure, is provided for in subheading 2934.10.5000, HTSUS. -2- HOLDING: The chemical, 5-Hydroxy-Methylthiazole, is classifiable in subheading 2934.10.5000, HTSUS, which provides for other heterocyclic compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure, with duty at the general rate of 7.9 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division