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HQ 952521


January 8, 1993

CLA-2 CO:R:C:F 952521 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2942.00.5000; 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- 100059, dated August 3, 1992, concerning manganic acetylacetonate; barium acetylacetonate hydrate; tripropyl orthoformate; ligands; chelates; coordination compounds; heading 2911; heading 2914; EN 29.15

Dear Sir:

This is a decision on a protest filed August 3, 1992, against your decision in the classification of merchandise liquidated on May 8, 1992 and entered in 1991.

FACTS:

The protestant entered manganic acetylacetonate and barium acetylacetonate hydrate in subheading 2942.00.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision for other organic compounds; other (than aromatic or modified aromatic), dutiable at the column 1 general rate of 3.7 percent ad valorem.

Customs reclassified the merchandise under subheading 2914.19.0000, HTSUSA, a provision for, inter alia, ketones, and certain of their derivatives, acyclic ketones without other oxygen function, other, dutiable at the column 1 general rate of 4 percent ad valorem.

The protestant entered tripropyl orthoformate in subheading 2911.00.000, a provision for, inter alia, acetals dutiable at the column 1 general rate of 5.3 percent ad valorem.

Customs reclassified the merchandise under subheading 2915.90.5000, a provision for saturated acyclic monocarboxylic acids and their anhydrides, etc., dutiable at the column 1 general rate of 3.8 percent ad valorem.

Protestant seeks reclassification of the manganese and barium compounds to subheading 2942.00.5000, claiming that those compounds are metal chelates not elsewhere specified or provided for in any of the headings of Chapter 29 and reclassification of the tripropyl orthoformate to subheading 2915.13.5000, claiming that the compound is an ester of formic acid subject to the 1991 column 1 general rate of duty of 3.7 percent ad valorem.

Customs NY Laboratory reports that manganic acetylacetonate and barium acetylacetonate hydrate are coordination compounds, i.e., chelates, formed, respectively, when the metallic cations of manganese and barium bond to the ligand that is the acetylacetonate anion. Such coordination compounds are not specifically provided for in any heading of Chapter 29.

Customs NY Laboratory reports that tripropyl orthoformate is an ester of orthoformic acid. Furthermore, orthoformic acid is a hydrated carboxylic acid, such acids existing not as free acids but as stable esters.

ISSUE:

What is the proper classification under the HTSUSA of manganic acetylacetonate, barium acetylacetonate hydrate and tripropyl orthoformate?

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.

Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the Customs Cooperation Council on the scope of each heading, and, although neither binding upon the contracting parties to the Harmonized System Convention nor considered to be dispositive interpretations, they should be consulted on the proper scope of the System.

Manganic acetylacetonate and barium acetylacetonate hydrate are coordination compounds that are not specifically provided for in any heading of Chapter 29. We find, therefore, that each is classifiable under heading 2942, a provision for other organic compounds not elsewhere specified or included.

While tripropyl orthoformate is an ester of a carboxylic acid and classifiable under heading 2915, Explanatory Note 29.15 makes it clear that such stable esters are known as "ortho- esters" and are considered esters of hydrated carboxylic acids and not of carboxylic acids. We find that tripropyl orthoformate is properly classifiable under subheading 2915.90 as an ester of an acid other than those set out in prior headings.

HOLDING:

Manganic acetylacetonate and barium acetylacetonate hydrate are classifiable under subheading 2942.00.5000, a provision for other organic compounds; other.

Merchandise which was entered under the foregoing subheading in 1991 was subject to the column 1 general rate of duty of 3.7 percent ad valorem.

Tripropyl orthoformate is classifiable under subheading 2915.90.5000, a provision for saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives; other; other; other.

Merchandise which was entered under the foregoing subheading in 1991 was subject to the column 1 general rate of duty of 3.8 percent ad valorem.

You are instructed to deny the protest, except to the extent that reclassification of the merchandise as indicated above results in a partial allowance.

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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