The tariff classification of macrocycle compounds from India

N205117 April 11, 2012 CLA-2-29:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 2934.99.3900; 2933.99.7900; 2934.99.9000 Ms. Andrea Abraham Meeks, Sheppard, Leo & Pillsbury 1735 Post Road, Suite 4 Fairfield, CT 06824 RE: The tariff classification of macrocycle compounds from India Dear Ms. Abraham: In your letter dated February 16, 2012, on behalf of your client Bristol Myers Squibb, you requested a tariff classification ruling for five macrocycle compounds. No CAS numbers were available. The subject compounds are as follows: BMS-EG101; BMS-EG201; and BMS-EG401 are aromatic compounds that contain both nitrogen and oxygen hetero-atom in their structures. BMS-EG301 is an aromatic compound containing only nitrogen hetero-atoms in the structure. BMS-EG403 is a non-aromatic compound containing both nitrogen and oxygen hetero-atoms in the structure. The applicable subheading for BMS-EG101, BMS-EG201, and BMS-EG401 will be 2934.99.3900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds: Other: Other: Aromatic or modified aromatic: Other: Other: Products described in additional U.S. note 3 to section VI.” The rate of duty will be 6.5 percent ad valorem. The applicable subheading for BMS-EG301 will be 2933.99.7900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Heterocyclic compounds with nitrogen hetero-atom(s) only: Other: Other: Aromatic or modified aromatic: Other: Other: Products described in additional U.S. note 3 to section VI.” The rate of duty will be 6.5 percent ad valorem. The applicable subheading for BMS-EG403 will be 2934.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds: Other: Other: Other: Other: Other.” The rate of duty will be 6.5 percent ad valorem. Articles classifiable under subheading 2934.99.9000, HTSUS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Richard Dunkel at (646) 733-3032. Sincerely, Thomas J. Russo Director National Commodity Specialist Division