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HQ 950800


April 9, 1992

CLA-2 CO:R:C:F 950800 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2827.10.0000

District Director
U.S. Customs Service
P.O. Box 1490
St. Albans, Vermont 05478

RE: Application for Further Review of Protest No. 0201-91- 100160, dated March 13, 1991, liquidated December 28, 1990, concerning ammonium chloride

Dear Sir:

This is a decision on a protest filed March 13, 1991, against your decision in the classification of merchandise liquidated December 28, 1990.

FACTS:

The merchandise is ammonium chloride. The Exporter's Certificate of Origin denominates it as "ammonia compound."

The protestant claims that the goods are classifiable under subheading 2814.20, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision for ammonia in aqueous solution, to be entered free of duty.

Customs classified the goods under subheading 2827.10, (HTSUSA), a provision for chlorides; ammonium chloride, dutiable at the general rate of duty of 2.9% ad valorem.

ISSUE:

What is the proper classification under the HTSUSA of ammonium chloride?

LAW AND ANALYSIS:

Merchandise imported into the U.S. is classified under the 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.

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

The terms of heading 2827, HTSUSA, accurately describe the subject merchandise. We are of the opinion that the subject goods answer to the description in the heading and are properly classifiable under subheading 2827.10, HTSUSA.

HOLDING:

Ammonium chloride is classifiable under subheading 2827.10.0000, HTSUSA, a provision for ammonium chloride. Entries of merchandise classified under this subheading for the year 1990 were dutiable at the column one general rate of duty of 2.9% ad valorem and products of Canada classifiable thereunder were eligible for a special rate of duty of 1.7% ad valorem under the U.S.-Canada Free Trade Agreement, upon compliance with applicable law and Customs Regulations.

You are instructed to deny the protest, except to the extent that classification of the merchandise as indicated above results in a partial allowance.

A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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