HQ 957823: Tariff classification of Acyclovir (CAS 59277-89-3)

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.

                        November 29, 1995




                            HQ 957823


CLA-2   RR:TC:FC   957823   ASM

CATEGORY:  Classification

TARIFF NO: 2933.59.5900  

Ms. Joan von Doehren
Manager Import/Export
Interchem Corporation
120 Route 17 North
P.O. Box 1579
Paramus, New Jersey    07653-1579 

     RE: Tariff classification of Acyclovir (CAS 59277-89-3)

Dear Ms. von Doehren:

     This is a decision on your request for a ruling concerning
the tariff classification of the anti-viral drug, Acyclovir  (CAS
59277-89-3).  

FACTS:

     This product, Acyclovir, is being imported in bulk form into
the U.S. from Spain, by  the Interchem Corporation.  The product
is used as an antiviral drug for human consumption.
     
ISSUE:

     What is the proper classification under the Harmonized
Tariff Schedule of the United States Annotated of Acyclovir (CAS
59277-89-3)?
                              - 2 -


LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), is made in
accordance with the General Rules of Interpretation (GRI's).  The
systematic detail of the harmonized system is such that virtually
all goods are classified by application of GRI 1, that is,
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes.  In the event that the
goods cannot be classified solely on the basis of GRI 1, and if
the headings and legal notes do not otherwise
require, the remaining GRI's may then be applied.  The
Explanatory Notes to the Harmonized Commodity Description and
Coding System (EN's), which represent the official interpretation
of the tariff at the international level, facilitate
classification under the HTSUSA by offering guidance in
understanding the scope of the headings and GRI's.

     An examination of the chemical structure of Acyclovir shows
that it is a heterocyclic, non-aromatic compound.  According to
Additional U.S. Note 2 (a) to Section VI, HTSUSA, the term
"aromatic" refers to chemical compounds containing one or more
fused or unfused benzene rings.  Additional U.S. Note 2(b) to
Section VI, HTSUSA, states that a "modified aromatic" must have
at least one six-membered heterocyclic ring containing no less
than four carbon atoms and having an arrangement of molecular
bonds as in the benzene or quinone ring, but does not include a
structure in which one or more pyrimidine rings are the only
rings present.   Acyclovir is not an "aromatic" or "modified
aromatic" compound because it  lacks a benzene ring and only
contains a pyrimidine ring and an imidazole ring, fused to each
other.  

     In this case, Acyclovir contains a pyrimidine ring which is
classifiable in subheading 2933.59, HTSUSA, and it is our
determination that this product would thereby be precluded from
classification in any other subheading.  Accordingly, pursuant to
GRI 1, Acyclovir is properly classifiable within subheading
2933.59.5900, HTSUSA, which specifically provides for
heterocyclic compounds containing a pyrimidine ring.  

HOLDING:

     The product identified is properly classifiable within
subheading 2933.59.5900, HTSUSA, which  provides for
"Heterocyclic compounds with nitrogen hetero-atom(s) only;
nucleic acids and their salts: Compounds containing a pyrimidine
ring (whether or not hydrogenated) or piperazine ring in the
structure; nucleic acids and their salts: Other: Drugs:  Other." 
The duty  at the general column one rate is 3.7 percent ad
valorem.              
                              - 3 -


     This merchandise may be subject to the regulations of the
Food and Drug Administration.  You may contact them at 5600
Fishers Lane, Rockville, MD   20857, (202) 857-8400.

                              Sincerely, 


                              John Durant, Director
                              Commercial Rulings Division