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HQ 083328


July 5,1989

CLA-2 CO:R:C:G 083328 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 2922.22.50

Mr. D. Mayani
Delsi Corporation
279 Alden Ave.
Edison, New Jersey 08820

RE: Classification of Naphthols and Fast Bases

Dear Mr. Mayani:

This is in reference to the New York Ruling Letter (NYRL 827082) sent to you from our New York office, dated January 21, 1988, concerning the classificaton of certain naphthols and fast bases from India under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

Included in that ruling were the following chemicals with the classification given as:

Product HTSUS Classification
Fast Red B Base 2922.22.50
Fast Scarlet R Base 2922.22.50
Fast Bordeaux GP Base 2922.22.50
Fast Red RC Base 2922.22.50
Fast Red R Base 2922.22.2000
Fast Scarlet RC Base 2922.22.2000

ISSUE:

Classificaiton of these chemicals under the HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the headings and relative Section or Chapter Notes. Subheading 1 to Chapter 29 provides that derivatives of a chemical compound are
to be classified in the same subheading as the compound provided that they are not more specifically covered by any other subheading and that there is not residual subheading named "Other" in the series of subheadings concerned.

Subheading 2922.22 covers ansidines, diansidines, phenetidines, and their salts. The above-listed chemicals are derivatives of ansidine, and said to be used (with one exception) as fast color bases, and, therefore, following subheading note 1, the above chemicals, with the exception of Fast Red B Base, would be classifiable in the provision for other oxygen-function amino- compounds: Fast color bases, in subheading 2922.29.25009, HTSUS. The rate of duty is 12.5 percent ad valorem.

Fast Red B Base, which is understood to be principally used as an intermediate rather than as a fast color base, is classifiable under the provision for other oxygen-function amino- compounds in subheading 2922.29.5000, HTSUS. The rate of duty is 3.7 cents per kg plus 15.6 percent ad valorem.

HOLDING:

The above-listed chemcials,with the exception of Fast Red B Base, are classifiable in subheading 2922.29.25009, HTSUS, dutiable at the rate of 12.5 percent.

Fast Red B Base is classifable is subheading 2922.29.50, HTSUS, with the rate of duty of 3.7 cents per kg plus 15.6 percent ad valorem.

Chemicals classifiable in subheading 2922.29.25009, HTSUS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with the applicable regulations.

The duty on Fast Red B Base (p-Nitro-o-ansidine) is temporarily suspended through December 31, 1990, under subheading 9902.29.39, HTSUS.

NYRL 827082 is modified accordingly.

Sincerely,

John Durant, Director

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