Opinion ID: 687717
Heading Depth: 2
Heading Rank: 3

Heading: TSUS Classification of ADC-6

Text: 37 ADC-6 was the subject of protest no. 1001-8-007318, filed on behalf of Merck as protesting party. Customs had classified imported ADC-6 under Item 425.52, TSUS, as Nitrogenous compounds: Other: Other. Upon denial of its protest, Merck commenced an action before this court. Apparently in light of the holding in Austin, the parties entered into a Stipulated Judgment on Agreed Statement of Facts. Merck & Co. v. United States, Court No. 89-06-00329 (Jan. 8, 1991). In that Stipulated Judgment, the government agreed that ADC-6 was properly dutiable as other antibiotics obtained, derived, or manufactured in whole or in part from modified benzenoids under Item 411.76, TSUS, at the rate of 6.6% ad valorem. Id. In the TSUS, antibiotics are located under the broader descriptor drugs. The government thus conceded that, under the TSUS, ADC-6 was properly classifiable as a drug, and, more specifically, an antibiotic.