HQ 0952277 - Application for Further Review of Protest No. 3701-92- 100033, dated May 11, 1992, concerning 4-nitrophenyl-beta- D-glucopyranoside; CAS 2492-87-7 not listed; heading 2911; heading 2940; Note 3, Chapter 29 - United States International Trade Commision Rulings

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HQ 952277

January 26, 1993

CLA-2 CO:R:C:F 952277 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2932.90.4100

District Director
U.S. Customs Service
P.O. Box 37260
Milwaukee, Wisconsin 53237-0260

RE: Application for Further Review of Protest No. 3701-92- 100033, dated May 11, 1992, concerning 4-nitrophenyl-beta- D-glucopyranoside; CAS 2492-87-7 not listed; heading 2911; heading 2940; Note 3, Chapter 29

Dear Sir:

This is a decision on a protest filed May 11, 1992, against your decision in the classification of merchandise liquidated on March 3, 1992 and entered in 1991.

FACTS:

The protestant entered all goods in subheading 2940.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision for, inter alia, sugar esters other than products of heading 2937, 2938 or 2939, dutiable at the column 1 general rate of 5.8 percent ad valorem.

Customs reclassified the merchandise under subheading 2932.90.4100: heterocyclic compounds with oxygen hetero-atom(s) only, other, other products described in additional U.S. note 3 to section VI of the Schedule, dutiable at the column 1 general rate of 13.5 percent ad valorem.

Protestant seeks reclassification of the goods to subheading 2940.00.0000, claiming that the chemical is a sugar ester.

The compound is assigned CAS# 2492-87-7, a number not listed in the Chemical Appendix. The chemical structure shows a glucose moiety joined to a nitrophenol moiety by means of a -C-O-C- bond.

ISSUE:

What is the proper classification under the HTSUSA of 4- nitrophenyl-beta-D-glucopyranoside, CAS 2492-87-7, a number not listed in the Chemical Appendix?

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 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.

Heading 2940 describes sugars, chemically pure, other than those set out and sugar ethers and esters, together with their salts other than products of heading 2937, 2938 or 2939.

The subject compound does not possess the classic ester structure of -C:O-O-C- and is not, therefore, a sugar ester of heading 2940.

While the compound does have the basic -C-O-C- structure of ethers, it is more specifically an acetal (-C-O-C-O-C-) which could be classified under heading 2911. Note 3, Chapter 29, mandates that goods which could be included in two or more of the headings of the chapter are to be classified in that heading which occurs last in numerical order.

We find that 4-nitrophenyl-beta-D-glucopyranoside, CAS 2492- 87-7, a number not listed in the Chemical Appendix to the Tariff Schedule, is properly classified under heading 2932.

HOLDING:

The protest should be denied.

The compound 4-nitrophenyl-beta-D-glucopyranoside, CAS 2492- 87-7, a number not listed in the Chemical Appendix to the Tariff Schedule, is properly classified under subheading 2932.90.4100, a provision for heterocyclic compounds with oxygen hetero-atom(s) only; other; aromatic; other products described in additional U.S. note 3 to section VI, HTSUSA.

Merchandise entered in 1991 under the foregoing subheading was subject to the column 1 general rate of duty of 13.5 percent 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,

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