The tariff classification of MLN1021, imported in bulk and measured-dose forms, for use in Phase 1 clinical trials, from the United Kingdom and Canada

NY J82838 April 2, 2003 CLA-2-29:RR:NC:2:238 J82838 CATEGORY: Classification TARIFF NO.: 2933.39.6100; 3004.90.9120 Herbert J. Lynch, Esq. Sullivan & Lynch, P.C. 156 State Street Boston, MA 02109-2508 RE: The tariff classification of MLN1021, imported in bulk and measured-dose forms, for use in Phase 1 clinical trials, from the United Kingdom and Canada Dear Mr. Lynch: In your letter dated March 26, 2003, on behalf of your client, Millennium Pharmaceuticals, Inc., you requested a tariff classification ruling. According to your letter, MLN1021 is an investigational new drug which will be imported in bulk and measured-dose forms for use in FDA-regulated, Phase 1 clinical trials, in order to evaluate its efficacy for future use as a cardiovascular drug. Although you assert that MLN1021, imported in bulk form, is classifiable in heading 2932, HTS, we disagree, since this compound contains no oxygen hetero-atom(s) in the structure. Rather, it contains only a nitrogen hetero-atom, found in the (unfused) pyridine- ring portion of the molecule. Pursuant to the General Notice entitled Guidance Concerning the Tariff Classification of Pharmaceutical Products Imported for Clinical Research (see Customs Bulletin and Decisions, dated May 24, 2000) and Section VI, Additional U.S. Note 3, HTS, the applicable subheading for MLN1021, imported in bulk form, will be 2933.39.6100, Harmonized Tariff Schedule of the United States (HTS), which provides for “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: Other: Other: Other: Products described in aaditional U.S. note 3 to section VI.” The general rate of duty will be 7.2 percent ad valorem. Pursuant to the General Notice entitled Guidance Concerning the Tariff Classification of Pharmaceutical Products Imported for Clinical Research (see Customs Bulletin and Decisions, dated May 24, 2000), the applicable subheading for MLN1021, imported put up in measured doses, will be 3004.90.9120, HTS, which provides for “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale: Other: Other: Other: Cardiovascular medicaments.” 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 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division