HQ 083749: Classification of Pilocarpine.

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 083749

                                     June 5,1989
          CLA-2 CO:R:C:G 083749 JGH
          Category: Classification
          Tariff No. 2939.90.40
          Ms. Dee Dee Benda
          Henley Chemicals Inc.
          50 Chestnut Ridge Rd
          Montvale, New Jersey 07645

          RE: Classification of Pilocarpine.

          Dear Ms. Benda:

                Your letter of February 13, 1989, concerns the tariff
          classification of natural pilocarpine, pilocarpine hydrochloride,
          and pilocarpine nitrate.

          FACTS:

                Pilocarpine is said to be extracted, through a series of
          steps, from dried crushed leaves of pilocarpus microphyllus, or
          other suitable pilocarpus species.  The free pilocarpine is
          reacted with dilute hydrochloric acid to produce pilocarpine
          hydrochloride.

          ISSUE:

                Whether pilocarpine salts produced from naturally occurring
          pilocarpine are classifiable under the provision for natural
          vegetable alkaloids and their salts in subheading 2939.90.10,
          HTSUS, or other than natural alkaloids in subheading 2939.90.50,
          HTSUS.

          LAW AND ANALYSIS:

                Classification under the HTSUS is governed by the General
          Rules of Interpretation (GRI).  GRI 1 provides that
          classification is determined first in accordance with the
          headings and the relative Section or Chapter notes.

                It is understood that pilocarpine hydrochloride is produced
          by reacting natural pilocarpine with hydrochloric acid thus
          producing the salt, pilocarpine hydrochloride.  Heading 2939,
          HTSUS, provides for vegetable alkaloids, natural or reproduced by
          synthesis, and their salts, ethers, esters, and

















                                         -2-


          other derivatives.  Subheading note 1 to Chapter 29 provides that
          derivatives of a chemical compound are to be classified in the
          same subheading as the compound provided that they are not more
          specifically covered by any other subheading and that there is no
          residual subheading named "Other" in the series of subheadings
          concerned.  The Explanatory Notes to heading 2939, HTSUS,
          specifically include pilocarpine among the vegetable alkaloids
          and their derivatives and salts.

                Although pilocarpine, in this case, is a naturally
          occurring alkaloid, the hydrochloride and nitrate forms would be
          considered synthetic derivatives of natural pilocarpine.
          Accordingly, application of GRI 1 and the relative Chapter notes
          to the hydrochloride and nitrate forms of pilocarpine results in
          their being classified in subheading 2939.90.50, HTSUS.

                Presidential Proclamation No. 5885, effective October 31,
          1988, imposed a duty of 100 percent ad valorem on certain
          pharmaceutical products of Brazil.  Included in subheading
          9903.42.05, HTSUS, are vegetable alkaloids reproduced by
          synthesis and their salts, ethers, esters and other derivatives,
          the foregooing not specially provided for (provided for in
          subheading 2939.90.50)

          HOLDING:

                Pilocarpine, a naturally occurring alkaloid, is
          classifiable as a natural occurring vegetable alkaloid in
          subheading 2939.90.10, HTSUS.  The rate of duty is 1.8 percent ad
          valorem.

                Pilocarpine hydrochloride and pilocarpine nitrate are
          classifiable under the provision for other vegetable alkaloids
          reproduced by synthesis in subheading 2939.90.50, HTSUS.
          Products of Brazil classifiable under this subheading are subject
          to a 100 percent rate of duty pursuant to Presidential
          Proclamation No. 5885.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
















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