HQ 0088098 - Internal Advice Request No. 52/90 relating to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain chemicals compounds - United States International Trade Commision Rulings

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HQ 088098

June 24, 1991

CLA-2 CO:R:C:F RFC 088098

CATEGORY: CLASSIFICATION

TARIFF NO.: 2918.90.40; 2918.90.45; 2935.00.50

District Director of Customs
U.S. Customs Service
300 Second Avenue, South
Great Falls, Montana 59401

RE: Internal Advice Request No. 52/90 relating to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain chemicals compounds

Dear Sir:

This request for internal advice was initiated by a letter dated July 3, 1990, from Jeffrey A. Meeks, Esq., on behalf of Syntex Chemicals, Inc.

FACTS:

There are three separate products. Each consists of one of three chemical compounds and has the following product name and chemical name:

Product Name Chemical Name

Londec 1-hydroxy-6-decosyloxy-2- naphthalenecarboxylic acid

ODEC 1-hydroxy-6-octadecyloxy-2- naphthalenecarboxylic acid

Sulfoxan N-1H-indol-7-yl-1-hexadecanesulfonamide

The importer contends in its submissions that each of the above-listed chemical compounds is a "photographic color coupler" and, thus, entitled to duty free entry under the provisions of subheading 9902.37.07.

ISSUES:

(1) What is the proper tariff classification under the HTSUSA of each of the above-listed chemical compounds?

(2) Whether the above-listed chemical compounds are photographic color couplers under the provisions of subheading 9902.37.07?

LAW AND ANALYSIS:

Merchandise imported into the United States is classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. See Sections 1204(a) and 1204(c) of the Omnibus Trade and Competitiveness Act of 1988 (19 U.S.C. 1204(a) and 1204(c)).

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule (i.e., (1) merchandise is to be classified under the 4-digit heading that most specifically describes the merchandise; (2) only 4-digit headings are comparable; and (3) merchandise must first satisfy the provisions of a 4-digit heading before consideration is given to classification under a subheading within this 4-digit heading) and any relative section or chapter notes and, provided such headings or notes do not otherwise require, then according to the other GRIs.

GRI 6 prescribes that, for legal purposes, GRIs 1 to 5 shall govern, mutatis mutandis, classification at subheading levels within the same heading. Therefore, merchandise is to be classified at equal subheading levels (i.e., at the same digit level) within the same 4-digit heading under the subheading that most specifically describes or identifies the merchandise.

ISSUE NO. 1

A review of the schedule shows that the instant chemical compounds are properly classified in chapter 29. This chapter provides for "organic chemicals." Based on their chemical structures, each of the compounds is classified as follows:

Product Name HTSUSA Subheading

Londec 2918.90.40

ODEC 2918.90.45

Sulfoxan 2935.00.50

ISSUE NO.2

In its submission, the importer contends that all three of the instant chemical compounds are "photographic color couplers"; and thus entitled to duty free entry under the provisions of subheading 9902.37.07. This contention is entirely incorrect. None of the chemical compounds is a photographic color coupler. In fact, none of these chemical compounds is even used in the manufacture of photographic color couplers. Rather, these chemical compounds are all used as chemical intermediates in the manufacture of a product quite different from a photographic color coupler. This product is known as an "opacifying dye."

A photographic color coupler is used in color photographic film. It is a compound that couples with another compound in a process that permits the formation of visible color images directly or indirectly by the action of light or other forms of radiation on sensitive images. See The Random House Dictionary of the English Language 334 (1983) (a coupler "(in color photography) [is] a chemical that reacts with the developer to produce one of the colors in a print or transparency"); 13 McGraw-Hill Encyclopedia of Science & Technology 401 (1987) ("In chromogenic or color development processes, dye images are formed by reactions between the oxidation product of a developing agent and color couplers contained either in the developing solution or within layers of the film."). On the other hand, an opacifying dye is used in instant (Polaroid SX-70 Land) film to act as a light filter to block, for a brief period of time, light from exposing an instant film print once the exposed print has been ejected from the camera. See 13 McGraw-Hill Encyclopedia of Science & Technology 402 (1987) ("Although still light-sensitive when ejected [from the camera], the emulsion layers [of Polaroid SX-70 Land film] are protected from exposure to ambient light by the combined effects of the white pigment and special opacifying dyes included in the reagent."); 22 The Encyclopedia Americana International Edition 31 (1980) (In Polaroid SX-70 Land film, the..."reagent contains white pigment and opacifier dyes, which prevent any additional light from reaching the negative [after the film has been ejected]. After the positive image has been formed, water and acid compounds diffuse downward to turn the opacifiers colorless."). The three instant chemical compounds are not recognized in the chemical literature as "couplers." (In fact, the chemical reaction involved with their use is non-photographic and does not involve any coupling.) Rather, they are recognized as chemical intermediates that are used in the manufacture of opacifying dyes.

In light of the above, one can only conclude that the instant chemical compounds are not photographic color couplers (or related in any way thereto) and, thus, they are not entitled to duty free entry under the provisions of subheading 9902.37.07. HOLDING:

ISSUE NO. 1

The product identified above as "Londec" is properly classified under subheading 2918.90.4000, HTSUSA, which provides for carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives, other, other, other, products described in additional U.S. note 3 to section VI. The general rate of duty is 13.5 percent ad valorem.

The product identified above as "ODEC" is properly classified under subheading 2918.90.4500, HTSUSA, which provides for carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives, other, other, other, other. The general rate of duty is 3.7 cents/kg plus 17.9 percent ad valorem.

The product identified above as "Sulfoxan" is properly classified under subheading 2935.00.5000, HTSUSA, which provides for sulfonamides, other, other, other. The general rate of duty is 3.7 cents/kg plus 18 percent ad valorem.

ISSUE NO.2

None of the above-identified products is a "photographic color coupler" (or related in any way thereto). Therefore, none of these products is entitled to duty free entry under the provisions of subheading 9902.37.07.

You should inform the inquirer of this ruling.

Sincerely,

John Durant, Director

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