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HQ 952332

September 21, 1992

CLA-2 CO:R:C:F 952332 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2933.90.8000

Mr. Phil Thompson
D & O Chemicals, Inc.
291 South Van Brunt Street
Englewood, New Jersey 07631

RE: 5-methoxy-2-mercapto benzimidazole; CAS 37052-78-1; DD 875181 modified

Dear Mr. Thompson:

This is in further reply to your letter dated June 5, 1992, in which you requested from our Los Angeles office a binding ruling on the classification of several chemical products. In response to that request, DD 875181 was issued.

This is also a decision on a reconsideration of DD 875181 (June 26, 1992), which classified 5-methoxy-2-mercapto benzimidazole under subheading 2930.90.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), generally dutiable at 6.7 percent ad valorem.

FACTS:

The merchandise is identified as 5-methoxy-2-mercapto benzimidazole. It bears the CAS Registry number 37052-78-1.

ISSUE:

What is the proper classification under the HTSUSA of 5- methoxy-2-mercapto benzimidazole, CAS Registry No. 37052-78-1?

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.

Upon reconsideration of the issue, we are of the opinion that heading 2933, a provision for heterocyclic compounds with nitrogen hetero-atom(s) only, is more specifically descriptive of the product than is heading 2930, a provision for organo-sulfur compounds.

HOLDING:

5-methoxy-2-mercapto benzimidazole, CAS Registry No. 37052- 78-1, is classifiable under subheading 2933.90.8000, which provides for heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts; other; aromatic or modified aromatic; other; other products described in additional U.S. note 3 to section VI, HTSUSA.

Merchandise classified under this subheading is subject to the column 1 general rate of duty of 13.5% ad valorem.

This decision should be considered a modification of DD 875181 pursuant to 19 CFR 177.9(d)(1). It is not to be applied retroactively to DD 875181 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. For purposes of future transactions in merchandise of this type, DD 875181 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director
Commercial Rulings Division

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