Government of Pakistan
Model Custom Collectorate of Appraisement
Custom House, Karachi.
No.CC-17/2009 (A) Dated: 25.11.2009
PUBLIC NOTICE NO. 10/2009
SUB: CLASSIFICATION OF LEVOFLOXACIN
The classification aspect of product namely “Levofloxacin” came up for discussion before the Classification Committee on 20.06.2009.
2. The product “Levofloxacin” as per information available is a synthetic broad-spectrum antibacterial agent, Chemically, levofloxacin, a chiral fluorinated carboxyquinolone, is the pure (-)-(S)-enantiomer of the racemic drug substances ofloxacin with a chemical name of : (-)-(S)-9-fluoro-2,3-dihydro-3-methyl-10-(4-methyl-piperazinyl)-7-oxo-7H-pyrido [1,2,3-de][1,4] benzoxaine-6-carboxylic acid. The molecular formula in C18H20FN3O4 and the structural format is:
(Levofloxacin)
3. It is in powder form imported in 25 Kgs drum packing. The importer’s representative explained that the product is classifiable under heading 2934 in the light of European Customs Inventory of Chemical Substances – A guide to the classification of Chemicals in the Combined Nomenclature” internationally used as a reference for classification of chemicals, wherein Levofloxacin is listed under heading 2934.
4. The AIB Section (Appraisement), on the other hand contended that product is classifiable under heading 2933 as per information available on Internet.
5. The following possible PCT headings were considered in the Classification Committee meeting:-
i) 2932 ii) 2933 iii) 2934 iv) 2941
6. The Classification Committee heard the arguments of the importers and Customs Assessing Staff, Karachi. The Committee also examined the product literature and its structural formula given above and found that “Levofloxacin” is a heterocyclic compound with oxygen and nitrogen hetero atoms.
7. The committee noticed that the product having only Oxygen hetero atom fall for classification under heading 29.32 and products having only nitrogen hetero atom attracts classifications under heading 29.33 of Pakistan Customs Tariff. The impugned product have nitrogen and oxygen atom (i.e. two different hetero atoms in the same benzene ring). Thus, the goods are neither classifiable under heading 29.32 nor in heading 29.33.
8. Similarly, the exclusion (c) under heading 2941 page-IV – 2941-2 of the Exemplary Notes to Harmonized System clearly describes that chemically defined organic compounds of earlier headings of this Chapter having antibacterial action are excluded from the ambit of heading 29.41. Therefore, possibility of classification of Levofloxacin under heading 29.41 is ruled out.
9. In view of the above, the Committee ruled that “Levofloxacin” is correctly classifiable under heading 29.34 (2934.9990) by application of General Interpretative Rule-I of the Harmonized system.
Signed by
(Gul Rehman)
Additional Collector/
Chairman PCT Committee
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