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HQ 224496

May 10, 1993

CON-9-09-CO:R:C:E 224496 SR


TARIFF NOs: 9813.00.05, 9813.00.30

Dr. Albert M. Fleischner
Roberts Laboratories Inc.
Meridian Center III
6 Industrial Way West
Eatontown, NJ 07724

RE: Temporary importation under bond for processing and testing Benzylamine

Dear Dr. Fleischner:

This is in response to your letter dated February 16, 1993, requesting entry free of duty under subheading 9813.00.30, Harmonized Tariff Schedule of the United States (HTSUS).


Roberts Laboratories Inc. imports 2,3-Dichloro-6-Nitro Benzylamine from Denmark into the ports in Milwaukee, Wisconsin and New York, NY. The benzylamine is delivered to Cambridge Chemical, Inc. to be processed for use by Roberts Laboratories, Inc.. Roberts Laboratories uses this product solely for the purpose of research and development studies in relation to the production of a pharmaceutical active ingredient known as anagrelide. Neither the material nor the anagrelide will enter the commercial market for sale but shall only be used in animal toxicology studies.


Whether the benzylamine may enter the U.S. duty-free temporarily under bond.


Articles that are intended solely for testing, experimental, or review purposes may be entered duty-free, temporarily, under bond (TIB) under subheading 9813.00.30, HTSUS. Under U.S. Note 1, Subchapter XIII, articles may be admitted TIB when not
imported for sale or for sale on approval, provided they are exported within one year from the date of importation, unless an extension is granted by the district director. Extensions are granted for a period of one year at a time which, when added to the initial 1 year, shall not exceed a total of 3 years.

In this case the imported drug is benzylamine. The benzylamine is processed into anagrelide which is used for the experimental testing. Because the benzylamine is further processed it is not the drug that is actually being used for the testing and therefore cannot meet the requirements to be imported temporarily under bond under subheading 9813.00.30, HTSUS.

Articles may also be entered duty-free, temporarily, under bond, under subheading 9813.00.05, HTSUS, if they are to be altered or processed, including processes which result in articles manufactured or produced in the United States. However, under this provision the article must be exported.

Exception to the exportation requirement applies only to articles that are admitted for experimental testing. The article that was admitted is not the article that was tested. Instead, anagrelide, which was made from the imported article, was the article that is to be tested. Note 3, to Subchapter XIII, states "[u]pon satisfactory proof that any article admitted under heading 9813.00.30 has been destroyed because of its use for any purpose provided for therein, the obligation under the bond to export such article shall be treated as satisfied." Because the anagrelide is not being admitted under subheading 9813.00.30, HTSUS, this exception does not apply. Since the benzylamine, which is imported, is consumed it can not meet the exportation requirement of subheading 9813.00.30, HTSUS.


The merchandise at issue does not meet the qualifications for duty-free temporary importation under bond.


John Durant, Director

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