HQ 0951376 - Application for Further Review of Protest No. 91-2904- 000189, dated November 23, 1991, concerning N-benzyloxy carbonyloxy succinimide; CAS 13139-17-8; imides; polybasic acids; NYRL 836305 - United States International Trade Commision Rulings

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HQ 951376

June 5, 1992

CLA-2-CO:R:C:F 951376 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2925.19.2000

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

RE: Application for Further Review of Protest No. 91-2904- 000189, dated November 23, 1991, concerning N-benzyloxy carbonyloxy succinimide; CAS 13139-17-8; imides; polybasic acids; NYRL 836305

Dear Sir:

This is a decision on a protest filed November 23, 1991, against your decision in the classification of certain chemicals entered May 31, 1991 and liquidated November 1, 1991.

FACTS:

The protestant entered N-benzyloxy carbonyloxy succinimide under subheading 2933.90.37, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision for describing heterocyclic compounds with nitrogen hetero-atoms only; other; aromatic or modified aromatic; other; other products described in additional U.S. note 3 to section VI, to be entered at the column one general rate of duty of 13.5% ad valorem. Customs liquidated the merchandise under subheading 2925.19.2000, HTSUSA, a provision for carboxyimide-function compounds; imides and their derivatives; other; aromatic; other and assessed a duty of 15% ad valorem.

Protestant seeks reclassification of the goods to subheading 2933.90.37, HTSUSA, providing as stated above.

Customs has previously classified the subject compound under subheading 2925.19.2000, HTSUSA, NYRL 836305, February 13, 1989.

ISSUE:

What is the proper classification under the HTSUSA of N- benzyloxy carbonyloxy succinimide, CAS 13139-17-8?

LAW AND ANALYSIS:

Merchandise imported into the U.S. is classified under the HTSUSA. Tariff classification 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 as well as section and chapter notes 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.

Note 7, Chapter 29 (Organic Chemicals), HTSUSA, states, inter alia, that heading 2933 does not include imides of polybasic acids.

We are of the opinion that the subject merchandise is properly classifiable as an imide derivative of a polybasic acid.

HOLDING:

You are instructed to deny the protest.

N-benzyloxy carbonyloxy succinimide, CAS 13139-17-8, is classifiable under subheading 2925.19.2000, a provision for carboxyimide-function compounds; imides and their derivatives; other; aromatic; other.

Articles classified under that subheading for the year 1991 were subject to a general rate of duty of 15% ad valorem.

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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