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HQ 952341


January 12, 1993

CLA-2 CO:R:C:F 952341 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2915.90.5000; 2932.90.5000

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

RE: Application for Further Review of Protest No. 3701-92- 100031, dated May 7, 1992, concerning methyl trimethyl- acetate; 2,2-dimethylpropanoic acid methyl ester; CAS 598- 98-1 not listed; valeric acid; 15-crown-5; 1,4,7,10,13- pentaoxacyclopentadecane; CAS 33100-27-5 not listed; ethers; heterocyclic

Dear Sir:

This is a decision on a protest filed May 7, 1992, against your decision in the classification of merchandise liquidated on April 10, 1992 and entered in 1991.

FACTS:

The protestant entered methyl trimethyacetate 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 that 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.

The protestant entered 15-crown-5 in subheading 2932.90.5000, HTSUSA, a provision for heterocyclic compounds with oxygen hetero-atom(s) only, other, other, dutiable at the column 1 general rate of 3.7 percent ad valorem.

Customs reclassified that merchandise under subheading 2909.20.0000, a provision for, inter alia, ethers, cyclanic, dutiable at the column 1 general rate of 3.7 percent ad valorem. Protestant seeks reclassification of methyl trimethylacetate to subheading 2915.60.5000, claiming that the chemical is an ester of valeric acid and seeks reclassification of 15-crown-5 to subheading 2932.90.5000, claiming that the chemical is a heterocyclic compound with oxygen hetero-atom(s) only.

The compound methyl trimethylacetate is also known as 2,2- dimethylpropanoic acid methyl ester, CAS 598-98-1, a number not listed in the Chemical Appendix, and has the following non- cyclic structure:

H3C O
H3C

The compound 15-crown-5 is also known as 1,4,7,10,13-penta- oxacyclopentadecane, CAS 33100-27-5, a number not listed in the Chemical Appendix, and has a ring structure consisting of five(5)

ISSUE:

What is the proper classification under the HTSUSA of methyl trimethyl-acetate or 2,2-dimethylpropanoic acid methyl ester, CAS# 598-98-1, a number not listed in the Chemical Appendix, and 15-crown-5 or 1,4,7,10,13-pentaoxacyclopentadecane, CAS# 33100- 27-5, 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.

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
Methyl trimethyl-acetate or 2,2-dimethylpropanoic acid methyl ester contains neither of the foregoing structures and is not, as claimed by the protestant, an ester of valeric acid.

15-crown-5 or 1,4,7,10,13-pentaoxacyclopentadecane, has the classic ether structure of the -C-O-C- functional group, but is, as its chemical name indicates, a five oxygen membered (pentaoxa), ten carbon membered (decane) ring (cyclo) consisting of five (penta) functional groups that is more specifically provided for under heading 2932, a provision for heterocyclic compounds containing oxygen hetero-atom(s) only.

HOLDING:

The compound methyl trimethylacetate, also known as 2,2- dimethylpropanoic acid methyl ester, CAS 598-98-1, a number not listed in the Chemical Appendix, is classifiable under subheading 2915.90.5000, HTSUSA, a provision for a provision for saturated acyclic monocarboxylic acids, other, other, other.

Merchandise classifiable under the foregoing subheading for the year 1991 was subject to a column 1 general rate of duty of 3.8 percent ad valorem.

The compound 15-crown-5, also known as 1,4,7,10,13-penta- oxacyclopentadecane, CAS 33100-27-5, a number not listed in the Chemical Appendix, is classifiable under subheading 2932.90.5000, HTSUSA, a provision for heterocyclic compound with oxygen hetero- atom(s) only; other; other.

Merchandise classifiable under the foregoing subheading for the year 1991 was subject to a column 1 general rate of duty of 3.7 percent ad valorem.

Since the rate of duty for the independently arrived at classification is the same as the rate for the liquidated classification, you are instructed to deny the protest in full.

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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