Base
F858812000-04-18New YorkClassification

The tariff classification of Lamivudine (CAS-134678-17-4), imported in bulk form; and EPIVIR® Tablets, EPIVIR® Oral Solution, EPIVIR®-HBV™ Tablets, and EPIVIR®-HBV™ Oral Solution imported put up in measured doses or in forms or packings for retail sale, from the United Kingdom, France, Italy, Canada, Singapore, etc.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of Lamivudine (CAS-134678-17-4), imported in bulk form; and EPIVIR® Tablets, EPIVIR® Oral Solution, EPIVIR®-HBV™ Tablets, and EPIVIR®-HBV™ Oral Solution imported put up in measured doses or in forms or packings for retail sale, from the United Kingdom, France, Italy, Canada, Singapore, etc.

Ruling Text

NY F85881 April 18, 2000 CLA-2-29:RR:NC:2:238 F85881 CATEGORY: Classification TARIFF NO.: 2934.90.4700; 3004.90.9010 Robert L. Eisen, Esq. Christopher E. Pey, Esq. Coudert Brothers 1114 Avenue of the Americas New York, NY 10036-7703 RE: The tariff classification of Lamivudine (CAS-134678-17-4), imported in bulk form; and EPIVIR® Tablets, EPIVIR® Oral Solution, EPIVIR®-HBV™ Tablets, and EPIVIR®-HBV™ Oral Solution imported put up in measured doses or in forms or packings for retail sale, from the United Kingdom, France, Italy, Canada, Singapore, etc. Dear Messrs. Eisen and Pey: In your letter dated April 6, 2000, on behalf of your client, Glaxo Wellcome Inc., you requested a tariff classification ruling. The first product, Lamivudine, is a synthetic nucleoside analogue indicated for use as an antiviral drug. The remaining products, namely: EPIVIR® Tablets, EPIVIR® Oral Solution, EPIVIR®-HBV™ Tablets, and EPIVIR®-HBV™ Oral Solution are all medicaments containing Lamivudine as the active ingredient. EPIVIR® Tablets and EPIVIR® Oral Solution (in combination with other antiretroviral agents) are indicated for the treatment of HIV infection. EPIVIR®-HBV™ Tablets and EPIVIR®-HBV™ Oral Solution are indicated for the treatment of chronic hepatitis B. The applicable subheading for Lamivudine, imported in bulk form, will be 2934.90.4700, Harmonized Tariff Schedule of the United States (HTS), which provides for "[N]ucleic acids and their salts; other heterocyclic compounds: Other: Other: Drugs." Pursuant to General Note 13, HTS, the rate of duty will be free. The applicable subheading for EPIVIR® Tablets, EPIVIR® Oral Solution, EPIVIR®-HBV™ Tablets, and EPIVIR®-HBV™ Oral Solution will be 3004.90.9010, HTS, which provides for “[M]edicaments … 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: Anti-infective medicaments: Other.” The general 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 212-637-7068. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division