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NY G80854

August 23, 2000

CLA-2-13:RR:NC:2:238 G80854


TARIFF NO.: 1302.19.4040; 2922. 50.2500

Mr. Manan R. Patel
Prism International Inc.
3033 Meredith Place
Bensalem, PA 19020

RE: The tariff classification of Podophyllum Resin. USP. (CAS-9000-55-9), imported in bulk form, from India; and Carbetapentane Citrate (CAS-23142-01-0), imported in bulk form, from Switzerland

Dear Mr. Patel:

In your letter dated July 30, 2000, you requested a tariff classification ruling.

The first product, Podophyllum Resin. USP., is defined in The United States Pharmacopeia, Twenty-First Revision, as “[t]he powdered mixture of resins extracted from Podophyllum (the dried rhizomes and roots of Podophyllum peltatum Linné) by percolation with Alcohol and subsequent precipitation from the concentrated percolate upon addition to acidified water.” Podophyllum Resin is characterized in the 2000 Physicians’ Desk Reference® as “[a] powerful caustic and severe irritant,” that is “[u]sed topically in the treatment of genital warts.” The active principle in Podophyllum Resin, known as Podophyllotoxin (CAS-518-28-5), acts as an antimitotic (i.e., cytotoxic) agent.

The second product, Carbetapentane Citrate, is the citrate salt of Carbetapentane, an antitussive drug. The International Nonproprietary Name (INN) for Carbetapentane is Pentoxyverine, which is listed in Table 1 of the Pharmaceutical Appendix to the Tariff Schedule, Harmonized Tariff Schedule of the United States (2000). In addition, we note that “citrate” is listed in Table 2 of the Pharmaceutical Appendix to the Tariff Schedule.

Pursuant to the Explanatory Notes to heading 1302, HTS (see E.N. 1302(A)(9)), the applicable subheading for Podophyllum Resin. USP., imported in bulk form, will be 1302.19.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for "[V]egetable saps and extracts: Other: Ginseng; substances having anesthetic, prophylactic or therapeutic properties: Other: Other. The rate of duty will be 1 percent ad valorem .

The applicable subheading for Carbetapentane Citrate, imported in bulk form, will be 2922.50.2500, HTS, which provides for “[O]xygen-function amino-compounds: Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function: Aromatic: Other: Drugs: Other: Other.” Pursuant to General Note 13, HTS, the rate of duty will be free.

Articles classifiable under subheading 1302.19.4040, HTS, which are products of India, may be entitled to duty-free treatment, under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transactions at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web Site at www.customs.gov. At the Web Site, click on “CEBB,” then search for the term “GSP.”

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 301-443-1544.

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 212-637-7068.


Robert B. Swierupski

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