HQ 089202: Acarbose, CAS# 56180-94-0

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 089202

                         August 20, 1991

CLA-2 CO:R:C:F 089202 EAB

CATEGORY: Classification

TARIFF NO.: 2932.90.5000

Robert E. Burke, Esquire
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, Illinois 60601

Re: Acarbose, CAS# 56180-94-0

Dear Mr. Burke:

     This is in reply to your letter dated February 13, 1991, in
which you request a binding ruling on the tariff classification
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) of acarbose.

     No sample was submitted.

FACTS:

     Acarbose, the chemical name of which is 0-4,6-didesoxy-4-
[[(1S-(1a,4a,5b,6a)]-4,5,6-trihydroxy-3(hydroxy-methyl)-2-
cyclohexen-1-yl]amino]-a-D-glucopyranosyl-(1->4)-O-a-D-
glucopyranosyl-(1->4)-D-glucose (CAS# 56180-94-0), is an
antidiabetic.

     The chemical structure of the compound contains a ring
structure, namely hexene, that is not a traditional sugar
monosaccharide structure.  Acarbose is described as a
"pseudotetrasaccharide" in the Merck Index, 11th edition.

     You are of the opinion that the subject compound is properly
classifiable under subheading 2940.00.00, HTSUSA, dutiable at the
general rate of 5.8 percent ad valorem.  You note that under the
Tariff Schedules of the United States, the subject compound was
classified by Customs as a benzenoid drug.  HRL 064532 (April 25,
1980).

ISSUE:

     What is the proper tariff classification under the HTSUSA of
the antidiabetic commonly known as acarbose, the chemical name
of which is 0-4,6-didesoxy-4-[[(1S-(1a,4a,5b,6a)]-4,5,6-
trihydroxy-3(hydroxy-methyl)-2-cyclohexen-1-yl]amino]-a-D-
glucopyranosyl-(1->4)-O-a-D-glucopyranosyl-(1->4)-D-glucose (CAS#
56180-94-0)?

LAW AND ANALYSIS:

     Merchandise imported into the U.S. is classified under the
HTSUSA.  The tariff classification of merchandise under the
HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional
U.S. Rules of Interpretation.  The GRIs and the Additional U.S.
Rules of Interpretation are part of the HTSUSA and are to be
considered statutory provisions of law for all purposes.

     GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.

     Heading 2940, HTSUSA provides in part for sugars,
"chemically pure."  Heading 2932, HTSUSA covers heterocyclic
compounds with oxygen hetero-atom(s) only.

     We find that the presence of the hexene ring together with
the description of acarbose as a "pseudotetrasaccharide"
prohibits consideration of it as being a chemically pure sugar
classifiable under heading 2940, HTSUSA.

     We are of the opinion that the subject compound, consisting
of four six-member rings in each of which are present only carbon
and oxygen molecules, is properly classifiable under heading
2932, HTSUSA.  For statistical purposes, we are of the opinion
that acarbose is properly classifiable under subheading
2932.90.50, HTSUSA.

HOLDING:

     Acarbose, the chemical name of which is 0-4,6-didesoxy-4-
[[(1S-(1a,4a,5b,6a)]-4,5,6-trihydroxy-3(hydroxy-methyl)-2-
cyclohexen-1-yl]amino]-a-D-glucopyranosyl-(1->4)-O-a-D-
glucopyranosyl-(1->4)-D-glucose (CAS# 56180-94-0), is properly
classified under subheading 2932.90.5000, HTSUSA, which provides
for heterocyclic compounds with oxygen hetero-atom(s), other,
other, dutiable at the general rate of 3.7 percent ad valorem.

                           Sincerely,


                           John Durant, Director
                           Commercial Rulings Division