Sigma-Tau Healthscience, Inc. v. United States

Sigma-Tau imported two chemical products, both stabilized forms of the compound carnitine. Carnitine is a naturally occurring amino acid derivative and an important nutrient in the human body, where it serves to transport long-chain fatty acids into mitochondria, the centers for energy production within each cell. Our bodies obtain carnitine exogenously, from food, and also produce it endogenously, by breaking down and reforming protein. United States Customs and Border Protection initially classified the products under a subheading of the Harmonized Tariff Schedule of the United States (HSTUS) that carries a duty. Sigma-Tau protested, arguing that the products should be classified under HTSUS heading 2936 (which encompasses “provitamins and vitamins”), subheading 2936.29.50, a duty-free classification. The Court of International Trade concluded that Sigma-Tau’s products should be classified under a different subheading, 2923.90.00, making them ineligible for duty-free treatment. The Federal Circuit reversed, agreeing with Sigma-Tau that its carnitine products are properly classified under that heading, because carnitine is a vitamin in neonates. View "Sigma-Tau Healthscience, Inc. v. United States" on Justia Law