The tariff classification of Lactulose Concentrate USP from the United Kingdom

NY L80518 October 29, 2004 CLA-2-30:RR:NC:2:238 L80518 CATEGORY: Classification TARIFF NO.: 3003.90.0000 Mr. Robert J. Villiard Goodship International Inc. 699 Lively Blvd. Elk Grove Village, IL 60007 RE: The tariff classification of Lactulose Concentrate USP from the United Kingdom Dear Mr. Villiard: In your letter dated October 18, 2004, on behalf of your client, Relax Ltd., you requested a tariff classification ruling. According to the 27th revision of The Pharmacopeia of the United States (“USP 27”), the subject product, Lactulose Concentrate USP, “is a solution of sugars prepared from Lactose. It consists principally of lactulose together with minor quantities of lactose and galactose, and traces of other related sugars and water. It contains not less than 95.0 percent and not more than 105.0 percent of the labeled amount of lactulose (C12H22O11). It contains no added substances.” Lactulose is indicated for use in the treatment of constipation and hepatic encephalopathy. The applicable subheading for Lactulose Concentrate USP will be 3003.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Medicaments … consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale: Other.” The 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 1-888-443-6332. 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