Feb 10, 2010 CBP Bulletin Notice on Classification of NAD, Lithium Salt

Modification of ruling, revocation of treatment.CBP is modifying a ruling on the classification of NAD, Lithium salt; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.

According to CBP, the modification and revocation are effective for merchandise entered or withdrawn from warehouse for consumption on or after April 12, 2010.

NAD, Lithium salt. The merchandise at issue is NAD, Lithium (CAS 64417-72-7) which has a chemical formula of C21H27N7O14P2.Li. It is the lithium salt of NAD (nicotinamide adenine dinucleotide). The compound is a modified aromatic monolithium salt of a zwitterionic compound containing the following functional groups: heterocyclic with nitrogen hetero-atoms, heterocyclic with oxygen hetero-atoms, amide, amine, phosphate, and alcohol.

CBP is issuing HQ H009527 in order to modify NY R03289 and reclassify the NAD, lithium under HTS 2934.99.39 as "other modified aromatic heterocyclic compounds" rather than HTS 2934.99.9000, as "other heterocyclic compounds." The remainder of NY R03289 is unchanged.

CBP makes this change as a correction based on the structure of the merchandise, the language of the HTS headings and Additional U.S. Notes to Section VI.

The Additional U.S. Notes to Section VI state, in pertinent part, the following:

"2. For the purposes of the tariff schedule:

(a) The term "aromatic" as applied to any chemical compound refers to such compound containing one or more fused or unfused benzene rings;

(b) The term "modified aromatic" describes a molecular structure having at least one six-membered heterocyclic ring which contains at least four carbon atoms and having an arrangement of molecular bonds as in the benzene ring or in the quinone ring, but does not include any such molecular structure in which one or more pyrimidine rings are the only modified aromatic rings present;

* * * * *

1. The term "products described in additional U.S. note 3 to section VI" refers to any product not listed in the Chemical Appendix to the Tariff Schedule and-

(a) For which the importer furnishes the Chemical Abstracts Service (C.A.S.) registry number and certifies that such registry number is not listed in the Chemical Appendix to the Tariff Schedule."

The structure of the instant merchandise contains 2 six-sided heterocyclic rings each containing four or more carbon atoms and an arrangement of bonds as in a benzene ring, an aromatic compound. In accordance with Additional U.S. Note 2(b) to Section VI, the instant merchandise consists of a modified aromatic compound. Further, it is not listed in the Chemical Appendix to the HTSUS and is assigned a CAS registry number not listed in the Chemical Appendix to the HTSUS.

CBP now determines that by application of GRIs 1 and 6, the NAD, Lithium is classified in subheading 2934.99.39 which provides for: "Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds: Other: Other: Aromatic or modified aromatic: Other: Products described in additional U.S. note 3 to section VI."

New: 2934.99.39, 6.5%; Previous: 2934.99.9000, 6.5%

(See ITT's Online Archives or 12/14/09 news, 09121460, for BP summary of proposed HQ H009527.)

February 10, 2010 CBP Bulletin (Vol. 44, No. 7) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2010/Vol.%2044%20February%2010,%202010,%20No.%2007/