HQ 0084147 - Classification of Verapamil from Finland - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0084126 - HQ 0084219 > HQ 0084147

HQ 084147

July 6,1989

CLA-2 CO:R C:G 084147 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 2926.90.3500

Ms. Jean von Doehren
Interchem Corporation
120 Rt. 17 North, Suite 115
Paramus, N.J. 07652

RE: Classification of Verapamil from Finland

Dear Ms. von Doehren:

This is in reference to you letter of April 5, 1989, concerning the classification under the Harmonized Tariff Schedule of the United States( HTSUS), of Verapamil.

FACTS:

You state that you received a classification ruling from our New York office (NYRL 833592, dated January 4, 1989) in which Verapamil was classified in subheading 2926.90.3500, HTSUS. You suggest that it is classifiable in subheading 2933.90.300, HTSUS.

ISSUE:

Whether Verapamil is classified as a nitrile-function compound in subheading 2926.90.3500, HTSUS, or as a heterocyclic compound in subheading 2933.90.3000, HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that the classification is determined first in accordance with the headings and relative Section and Chapter notes.

Verapamil is not a heterocyclic compound; it is an aromatic compound having a nitrile function group (benzeneace- tonitrile type). In addition it contains an ether of an alcohol group (heading 2909), and an amine group (heading 2921) along with the nitrile group (heading 2926).

Note 3 to Chapter 29 states that goods which could be included in two or more headings of the Chapter are to be classified in that one of these headings which occurs last in numerical order. In this case that would be the nitrile group.

HOLDING:

Verapamil is correctly classifiable in subheading 2926.90.3500, HTSUS, dutiable at 13.5 percent ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling