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HQ 086825


September 7, 1990

CLA-2 CO:R:C:G 086825 RFC

CATEGORY: CLASSIFICATION

TARIFF NO: 2929.10.2000

District Director of Customs
U.S. Customs Service
Federal Building
511 N.W. Broadway
Portland, OR 97209

RE: Decision on Application for Further Review of Protest No. 2904-9-000084, on the classification of the chemical compound xylylene diisocyanate

Dear Sir or Madam:

This is a decision on an application for further review of a protest timely filed on August 2, 1989, against your decision in the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a chemical compound identified as xylylene diisocyanate, which was entered under entry number 221-0547940-0 on January 23, 1989 and liquidated on June 9, 1989.

FACTS:

The merchandise in issue is stated to be a chemical compound and is identified as "xylylene diisocyanate." Customs classified the merchandise under subheading 2929.10.4000, HTSUSA. The importer contends that "xylylene diisocyanate" is another name for the chemical compound "xylene diisocyanate," and should be classified as such under subheading 2929.10.2000, HTSUSA. Moreover, the importer also apparently contends that xylene diisocyanate is used in the manufacture of photographic color couplers; and, therefore, it should receive duty free treatment as provided for under subheading 9902.37.07, HTSUSA.

ISSUES:

(1) Is the chemical "xylene diisocyanate" also known as "xylylene diisocyanate"?

(2) Is "xylene diisocyanate" a photographic color coupler," and thus entitled to duty free treatment under subheading 9902.37.07 of the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, then according to the remaining GRIs, taken in order.

ISSUE NO. 1

Subheading 2929.10.2000, HTSUSA, provides specifically or eo nomine for the chemical compound "xylene diisocyanate." Upon further investigation and research, we have determined that "xylylene diisocyanate" is another name for the chemical compound "xylene diisocyanate." We base our determination on the fact that both xylene diisocyanate and xylylene diisocyanate possess the same Chemical Abstracts Service (C.A.S.) registry number (i.e., C.A.S. registry number 3634-83-1). In view of the above, xylylene diisocyanate is properly classified under subheading 2929.10.2000, HTSUSA.

ISSUE NO. 2

Although we concur with the importer's first contention that xylylene diisocyanate is another name for xylene diisocyanate, we do not concur with its second contention that xylene diisocyanate is a photographic color coupler. The importer has presented no evidence to substantiate this contention, and we are not aware of any evidence that would do so. Accordingly, xylene diisocyanate (also known as xylylene diisocyanate) is not entitled to duty free treatment under subheading 9902.37.07, HTSUSA.

HOLDING:

The above-identified merchandise is properly classified under subheading 2929.10.2000, HTSUSA, which provides for compounds with other nitrogen function, diisocyanates, xylene diisocyanate. The general rate of duty is 5.8 percent ad valorem.

The protest is allowed to the extent indicated above. A copy of this decision should be furnished to the protestant with the form 19 notice of action.

Sincerely,

John Durant, Director
Commercial Rulings Division

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