Tariff classification of bovine serum albumin: research-use imports fall under albumins (Heading 3502), not medicaments.

Bovine serum albumin imported solely for research is excluded from medicament classification because Chapter 30 Note 1(h) removes blood albumin not prepared for therapeutic or prophylactic use; the General Rules for Interpretation (including Rule 3(c)) and chapter notes direct such goods to Chapter 35. Applying those principles, the product does not meet the conditions to be treated as a medicament and is classifiable under Heading 3502 of the First Schedule to the Customs Tariff Act, 1975, specifically tariff item 3502 90 00.

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Issues: (i) Whether bovine serum albumin imported for research use only is classifiable under Heading 3003 (medicaments) or under Heading 3502 (other albumins) of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The determination turns on the wording of the relevant tariff headings and the chapter notes. Heading 3003 covers medicaments used for therapeutic or prophylactic purposes; Chapter Note 1(h) to Chapter 30 expressly excludes blood albumin not prepared for therapeutic or prophylactic uses and directs such goods to Chapter 35. Heading 3502 covers albumins and other albumin derivatives and, read with Chapter Note 1(b) of Chapter 35, permits inclusion of blood albumin that are not prepared for therapeutic or prophylactic uses. The applicant has declared and supported on record that the goods are bovine serum albumin imported and used solely for research purposes and not for therapeutic or prophylactic use. The AAR considered the First Schedule, the chapter notes, the General Rules for Interpretation (including Rule 3(c) on competing headings), and persuasive explanatory material and rulings cited by the parties. Given the chapter exclusion in Note 1(h) of Chapter 30 and the undisputed non-therapeutic, non-prophylactic research use of the imported bovine serum albumin, classification under Heading 3003 is not attracted; the conditions to treat the goods as medicaments are not satisfied.

Conclusion: The bovine serum albumin imported for research use only is classifiable under Heading 3502 of the First Schedule to the Customs Tariff Act, 1975, specifically under tariff item 3502 90 00, and not under Heading 3003.

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