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HQ 956674

March 6, 1995

CLA-2 CO:R:C:F 956674 ASM


TARIFF NO.: 2941.90.5000

Ms. Dee Koerkel
Schweizerhall, Inc.
10 Corporate Place South
Piscataway, New Jersey 08854

RE: Modification of New York Ruling Letter 866547 concerning the tariff classification of Tobramycin Sulfate (CAS-79645-27-5)

Dear Ms. Koerkel:

This letter is to advise you that Customs has modified New York Ruling Letter (NYRL) 866547 dated September 19, 1991, regarding the classification of Tobramycin Sulfate (CAS-79645-27- 5). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization ) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed revocation of NYRL 866547 was published January 25, 1995, in the Customs Bulletin, Volume 29, Number 4.


On September 19, 1991, NYRL 866547 classified this product under subheading 2941.90.1010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Antibiotics: Other: Natural: Aminoglycoside antibiotics" with a rate of duty at 1.8 percent ad valorem.


What is the proper classification under the HTSUSA for Tobramycin Sulfate?


Classification of merchandise under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). As stated in GRI 1, the classification is determined first in accordance with the terms of the headings which must be read in conjunction with the relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied in their appropriate order. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN's), facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

In NYRL 866547, the product, Tobramycin Sulfate, was erroneously classified as a "Natural Aminoglycoside antibiotic " under subheading 2941.90.1010, HTSUSA. Tobramycin sulfate does not exist naturally. Rather, it is known as a semisynthetic product, i.e., a product manufactured from a natural material (in this case, Tobramycin), but not occurring in nature. The product, however, is properly classified within heading 2941, HTSUSA, because the EN's to heading 2941 make use of the term "chemically modified antibiotics" to describe products such as Tobramycin Sulfate. Thus, Tobramycin Sulfate is properly classifiable under subheading 2941.90.5000, HTSUSA, which provides for "Other" antibiotics.


The product, Tobramycin Sulfate (CAS-79645-27-5), is classifiable in subheading 2941.90.5000, HTSUSA, which provides for "Antibiotics: Other: Other: Other," which is duty free at the general column one rate of duty.

Accordingly, NYRL 866547, dated September 19, 1991, is hereby modified so that it is consistent with this ruling. In accordance with section 625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).


John Durant, Director

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