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HQ 082139

SEP 13, 1989
CLA-2-CO:C:G 082139 JGH

CATEGORY: CLASSIFICATION

TARIFF NO: 3402.90.3000

Russell W. MacKechnie, Esq.
Donohue & Donohue
26 Broadway, Suite 1111
New York, New York 10004

RE: Classification of surface
active preparations

Dear Mr. MacKechnie:

Your letter of December 15, 1987, concerns the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of the classification of certain emulsifying products listed as Synacto emulsifiers 247, 476, 404, 406, 415, 416, 426, 435, 505 and 515.

FACTS:

The products are described as synthetic sulfonate emulsifiers used as cutter oil additives. They are said to consist of sodium-neutralized sulfonic acids formed by the sulfonation of benzene and xylene based olefin alkylates. Each product is said to consist of an active ingredient, base oil and residual water. In Synacto 247, the active ingredient is said to be 70 percent by weight of the product and the base oil (mineral oil) 27.3 percent. In Synacto 476, the active ingredient is said to account for 61 percent by weight of the product and the base oil 35.5 percent. The other 11 products are described as combinations of Synacto 247 and 476.

ISSUE:

Whether the emulsifier products in series 400 and 500 are classifiable under the provision for anionic surface active agents in subheading 3402.11.10003, HTSUS, or for surface active preparations in subheading 3402.90.30003, BTSUS.

LAW AND ANALYSIS:

It is agreed that the Synacto 200 series and Synacto 2000 products are classifiable as surface-active preparations in subheading 3402.90.3003, HTS.

The Explanatory Notes to Chapter 34, HTSUS, state that organic surface-active agents are chemical compounds not chemically defined. Anionic surface-active agents may contain, as impurities resulting from the manufacturing process, small quantities of fatty alcohols, alkylates or other hydrophobic raw materials which have escaped sulphonation. Surface-active preparations, the notes explain, would include intermixtures of surface-active agents and also solutions or dispersions of surface-active agents in an organic solvent.

The technical information submitted shows that Synacto 404, 406, 415, 416, 423, 505, and 515 are all diluted mixtures of Synacto 247 and 476. The composition percentages given show that they range from 41-70 percent "soap", 27-57 percent diluent oil and 3-5 percent impurities.

The claim is made that nine products of the Synacto 400 and 500 series are classifiable as surface active-agents in the HTSUS, as they meet the legal note definition of surface-active agents in regard to water-solubility and surface tension criteria. However, technical sources on surface-active agents, Synthetic Detergents, Davidson & Mildwicks (1967), states that a sulfonic acid of the type used as a surface-active agent has a typical make-up of 80-85 percent active ingredient, 10-15 percent inorganic sulfates and 1-5 percent unreacted oils. In view of the high percentage of diluent oils in all of these mixtures, none of the imported products can be considered surface active agents under the definition given in the ~TSUS.

The comment is made that Synacto series 200 and 2000 products do not meet the definition of surface-active agents because of their relatively high molecular weight and the presence of the insoluble diluent material. However, it is claimed that the active ingredient "when isolated as a pure solid compound meets both the solubility and surface tension criteria of a legal note 3 "surface active agent." In fact, none of the products are pure solid compounds but mixtures of the active ingredient with the diluent oil. Synacto 476, as pointed out, has a mineral oil content of 35.5 percent, an amount which exceeds the limits set out in the Explanatory Notes to Heading 3402.

In view of the composition of the imported products, it is concluded that because of the large amount of diluent oil in each of them they would not be considered surface-active agents for the purposes of the ~TSUS. Rather, all of the emulsifier products listed would be classified as surface-active preparations.

~OLDING:

Synacto emulsifier products 404, 406, 415, 416, 426, 435, 476, 505, and 515 are all surface-active preparations classifiable in subheading 3402.90.30003, HTSUS, and dutiable at the rate of 7.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division


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