The tariff classification of (S)-Tic Carboxamide (CAS 149182-72-9) from Korea and Benzyl (S)-4-Oxo-2-Azetidinecarboxylate (CAS 72776-05-7) from Taiwan.

NY C81748 January 9, 1998 CLA-2-29:RR:NC:2:239 C81748 CATEGORY: Classification TARIFF NO.: 2933.40.6000, 2933.79.0900 Ms. Joan von Doehren Interchem Corporation 120 Route 17 North P.O. Box 1579 Paramus, NJ 07653-1579 RE: The tariff classification of (S)-Tic Carboxamide (CAS 149182-72-9) from Korea and Benzyl (S)-4-Oxo-2-Azetidinecarboxylate (CAS 72776-05-7) from Taiwan. Dear Ms. von Doehren: In your letter dated November 7, 1997, you requested a tariff classification ruling for the above products which are used as chemical and pharmaceutical intermediates. The applicable subheading for (S)-Tic Carboxamide (Chemical Name - N-(1,1-Dimethyl)-1,2,3,4-Tetrahydro-(S)-3-Isoquinolinecarboxamide) will be 2933.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for heterocyclic compounds with nitrogen hetero-atom(s) only: compounds containing a quinoline or isoquinoline ring-system (whether or not hydrogenated); not further fused: other. Pursuant to General Note 13 to the Harmonized Tariff Schedule this product is free of duty. The applicable subheading for Benzyl (S)-4-Oxo-2-Azetidinecarboxylate will be 2933.79.0900, Harmonized Tariff Schedule of the United States (HTS), which provides for heterocyclic compounds with nitrogen hetero-atom(s) only: other lactams. The rate of duty will be 10.7 percent ad valorem. 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 Thomas Brady at 212-466-5747. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division