HQ 955129: Reconsideration and modification of New York Ruling Letter877702 concerning the tariff classification of Thymidine (CAS 50-89-5) from Germany. Dear Mr. Shah:

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.

                        December 16, 1994

                            HQ 955129


CLA-2   CO:R:C:F   955129   ASM

CATEGORY:  Classification

TARIFF NO.:  2938.90.0000

Mr. Raju Shah
OmniChem
1025 Charlelo Lane, #109
Elk Grove Village, IL  60007-3258
   
RE:  Reconsideration and modification of New York Ruling Letter
877702 concerning the tariff classification of Thymidine (CAS 50-
89-5) from Germany.  
 
Dear Mr. Shah:

     This letter is to advise you that Customs has modified New
York Ruling Letter (NYRL) 877702, dated September 15, 1992,
regarding the classification of Thymidine from  Germany. 
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as
amended by section 623 of Title VI (Customs Modernization) of the
North American Free Trade Agreement Implementation Act, Pub. L.
103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625),
notice of the proposed modification of NYRL 877702 was published
October 5, 1994, in the Customs Bulletin, Volume 28, Number
39/40. 

FACTS:

     In NYRL 877702 issued September 15, 1992, by the Area
Director, New York Seaport, a product, Thymidine (CAS 50-89-5),
was classified in subheading 2934.90.5000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), which provides
for Heterocyclic compounds, with a rate of duty of 7.9 percent ad
valorem.  We have reviewed that ruling and have found it to be in
error, only with respect to the classification of Thymidine.  The
correct classification follows.

     On August 3, 1993, Customs issued Headquarters Ruling Letter
(HRL) 950133, which classified Thymidine as a derivative of a
glycoside in subheading 2938.90.0000, HTSUSA.   Subheading
2938.90.0000, HTSUSA, is dutiable at 3.7 percent  ad valorem at
the column one general rate.

ISSUE:

     Whether the product, Thymidine (CAS 50-89-5), is
classifiable in heading 2934, HTSUSA, as a heterocyclic compound
or heading 2938, HTSUSA, as a glycoside.
                              - 2 -


LAW AND ANALYSIS:

     Classification under the 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.
 
     In HRL 950133, it was determined that to be classified as a
derivative of a glycoside in heading 2938, HTSUSA, the Thymidine
must be either naturally occurring or synthesized in a manner so
that its chemical structure is identical to the structure of a
naturally occurring glycoside.  In addition, it was noted that
regarding the structure of Thymidine, the original base and sugar
are not joined by a glycosidic linkage through an oxygen atom as
are all glycosides.   However,  it is further stated in HRL
950133, that Thymidine is considered a nucleoside, or more
specifically, an "n-glycoside" or a glycoside having a nitrogen
atom glycosidial bond.  Since EN (9) to heading 2938 lists
"sinigrin," an "s-glycoside" having a sulfur atom glycosidial
bond, as a glycoside classifiable in heading 2938, it is
concluded that the intent of the heading is to include an "n-
glycoside" like Thymidine.

     Based on the foregoing, it is the opinion of Customs
Headquarters that NYRL 877702 erroneously classified the product
in subheading 2934.90.5000, HTSUSA, believing it to be a
heterocyclic compound.

HOLDING:

     The product, Thymidine, is classifiable in subheading
2938.90.0000, HTSUSA, as "Glycosides, natural or reproduced by
synthesis, and their salts, ethers, esters and other derivatives: 
Other."  The general column one rate of duty is 3.7 percent ad
valorem.

     NYRL 877702 dated September 15, 1992, is hereby modified. 
In accordance with section 625, this ruling will become effective
60 days after its publication in the Customs Bulletin. 
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR 177.10
(c)(1)). 

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division