HQ 084147: Classification of Verapamil from Finland

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 084147

                                      July 6,1989


            CLA-2 CO:R C:G 084147 JGH

            CATEGORY:  Classification

            TARIFF NO.: 2926.90.3500

            Ms. Jean von Doehren
            Interchem Corporation
            120 Rt. 17 North, Suite 115
            Paramus, N.J.  07652

            RE: Classification of Verapamil from Finland

            Dear Ms. von Doehren:

                 This is in reference to you letter of April 5, 1989,
            concerning the classification under the Harmonized Tariff
            Schedule of the United States( HTSUS), of Verapamil.

            FACTS:

                 You state that you received a classification ruling from
            our New York office (NYRL 833592, dated January 4, 1989) in
            which Verapamil was classified in subheading 2926.90.3500,
            HTSUS.  You suggest that it is classifiable in subheading
            2933.90.300, HTSUS.

            ISSUE:

                 Whether Verapamil is classified as a nitrile-function
            compound in subheading 2926.90.3500, HTSUS, or as a
            heterocyclic compound in subheading 2933.90.3000, HTSUS.

            LAW AND ANALYSIS:

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

                 Verapamil is not a heterocyclic compound; it is an
            aromatic compound having a nitrile function group (benzeneace-
            tonitrile type).  In addition it contains an ether of an
            alcohol group (heading 2909), and an amine group (heading 2921)
            along with the nitrile group (heading 2926).














                                          -2-

                 Note 3 to Chapter 29 states that goods which could be
            included in two or more headings of the Chapter are to be
            classified in that one of these headings which occurs last in
            numerical order.  In this case that would be the nitrile group.

            HOLDING:

                 Verapamil is correctly classifiable in subheading
            2926.90.3500, HTSUS, dutiable at 13.5 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division













































            hurley library 084147
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