HQ 0086813 - Modification of New York Ruling Letter (NYRL) 833244; phenylacetonitrile - United States International Trade Commision Rulings

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HQ 086813

July 26, 1990

CLA-2 CO:R:C:G 086813 RFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 2926.90.4000

Ms. Lisa A. Bonanno
Interpro Development Corporation
120 Rt. 17 North Suite 105
Paramus, NJ 07652

RE: Modification of New York Ruling Letter (NYRL) 833244; phenylacetonitrile

Dear Ms. Bonanno:

This letter is in reference to NYRL 833244, dated November 21, 1988, and issued to you by our New York office. NYRL 833244 concerns the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain chemical products.

In NYRL 833244, you were issued tariff classification rulings for three (3) separate chemical products. In your October 24, 1988, letter of request, you supplied the Chemical Abstracts Service (C.A.S.) registry number for each of the three chemical products for which tariff classification rulings were sought. Upon further review and consideration, we have determined that the C.A.S. registry number that you listed for the chemical product identified as "phenylacetonitrile" in your request is incorrect. The C.A.S. registry number that you listed was 140-20-4. The correct C.A.S. registry number for phenylacetonitrile is 140-29-4.

C.A.S. registry number 140-29-4 is listed in the Chemical Appendix to the Harmonized Tariff Schedule. Chemicals listed in this appendix are not classified under subheading 2926.90.3500, which is the subheading under which phenylacetonitrile was classified in NYRL 833244, but rather elsewhere in the HTSUSA. See Additional U.S. Note 3 to Section VI of the HTSUSA. Therefore, the chemical product identified in your request as "phenylacetonitrile" was incorrectly classified in NYRL 833244.

Phenylacetonitrile, which is a nitrile-function compound, is not provided for specifically or eo nomine in the HTSUSA, Therefore, it must be classified under an "other" or "basket" provision. The product identified as "phenylacetonitrile" in your above-mentioned request is properly classified under subheading 2926.90.4000, HTSUSA, which provides for nitrile- function compounds, other, aromatic, other, other, other. The general rate of duty is 20 percent ad valorem.

In light of the above, NYRL 833244 is hereby modified as it concerns the tariff classification of the chemical product identified therein as "phenylacetonitrile." See 19 C.F.R. 177.9(d).

Sincerely,

John Durant, Director
Commercial Rulings Division

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