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HQ 952287


October 7, 1992

CLA-2 CO:R:C:F 952287 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2915.90.5000

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

RE: Application for Further Review of Protest No. 3701-92- 100030, dated May 8, 1992, concerning ethyl 2-methyl- butyrate; 2-methylbutanoic acid ethyl ester; CAS 7452-79-1 not listed; valeric acid

Dear Sir:

This is a decision on a protest filed May 8, 1992, against your decision in the classification of merchandise liquidated on May 8, 1992 and entered in 1991.

FACTS:

The protestant entered all goods in subheading 2915.60.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision for saturated acyclic monocarboxylic acids, butyric acids, valeric acids, their salts and esters, other, dutiable at the column 1 general rate of 2.1 percent ad valorem.

Customs reclassified the merchandise under subheading 2915.90.5000: saturated acyclic monocarboxylic acids, other, other, other, dutiable at the column 1 general rate of 3.8 percent ad valorem.

Protestant seeks reclassification of the goods to subheading 2915.60.5000, claiming that the chemical is an ester of valeric acid.

The compound is also known as 2-methylbutanoic acid ethyl ester, CAS# 7452-79-1, a number not listed in the Chemical Appendix, and has the following non-cyclic structure:

CH3
CH3-CH2-CH-C-O-CH2-CH3
O

ISSUE:

What is the proper classification under the HTSUSA of ethyl 2-methyl-butyrate or 2-methylbutanoic acid ethyl ester, having CAS# 7452-79-1, a number is 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.

Valeric acid has two structural isomers:

CH3-CH2-CH2-CH2-C-OH CH3-CH-CH2-C-OH
O CH3 O
n-valeric acid isovaleric acid

Ethyl 2-methylbutyrate, or 2-methylbutanoic acid ethyl ester, contains neither of the foregoing structures and is not, as claimed by the protestant, an ester of valeric acid.

HOLDING:

You are instructed to deny the protest.

Ethyl 2-methyl-butyrate or 2-methylbutanoic acid ethyl ester, CAS# 7452-79-1, a number not listed in the Chemical Appendix, is classifiable under subheading 2915.90.5000, a provision for saturated acyclic monocarboxylic acids, other, other, other.

Merchandise classifiable under the foregoing subheading for the year 1991 were subject to a column 1 general rate of duty of 3.8 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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