HQ 0950414 - Decision on Application for Further Review of Protest No. 1001-1-103946, on the Classification of Succinic Anhydride, nonbenzenoid. - United States International Trade Commision Rulings

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HQ 950414

February 6,1992

CLA-2 CO: R:C:F 950414 JGH

CATEGORY: CLASSIFICATION

TARIFF NO. : 2917.19.27

Area Director
New York Seaport
6 World Trade Center
New York, N.Y. 10048

RE: Decision on Application for Further Review of Protest No. 1001-1-103946, on the Classification of Succinic Anhydride, nonbenzenoid.

Dear Sir:

This protest involves the classification of a chemical product from Italy under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The succinic anhydride is said to be made by first oxidizing n-butane in a fluidized bed reactor to produce maleic anhydride. The maleic anhydride is then hydrgenated to form succinic anhydride, which is then distilled and purified. The maleic acid used, it is asserted, is derived from nonbenzenoid sources (or as now referred to in the HTSUS as aromatic).

ISSUE:

Whether the succinic acid in question is classifiable under the provision for other derivatives of maleic acid, in subheading 2917.19.2700, HTSUS (aromatic), or 2917.19.5050, HTSUS, (nonaromatic).

LAW AND ANALYSIS:

It is urged by the importer that since a distinction was made in the previous tariff, the Tariff Schedules of the United States (TSUS), between benzenoid and nonbenzenoid chemicals and their derivatives, as far as classification is concerned, a similar distinction should be made for the aromatics under the HTSUS. If such a distinction were made, it is claimed, this succinic anhydride would be classifiable in subheading 2917.19.50, HTSUS, a provision with a lower rate of duty.

Under the TSUS, benzenoid (aromatic) chemicals were classified in a separate part of the tariff- part 1, Schedule 4, TSUS. However, under the HTSUS they are classifiable under the provision of the tariff which most specifically describes the chemical, which provision may or may not have a separate (aromatic) heading.

Subheading 2917.19.20, HTSUS, provides in pertinent part:

Succinic acid derived in whole or in part from maleic anhydride or cyclohexane...and anhydrides, halides, peroxides, peroxyacids and other derivatives of adipic acid, of fumaric acid derived in whole or in part from aromatic hydrocarbons, of maleic acid, of succinic acid derived in whole or in part from maleic anhydride or from cyclohexane or of glutaric acid derived in whole or in part from cyclopentanone, not elsewhere specified or included:

While the provision does specify that it covers fumaric derived in whole or in part from aromatic hydrocarbons, there is no such qualification in regard to succinic anhydride; it merely states that it covers anhydrides of succinic acid derived in whole or in part from maleic anhydride, (regardless of whether or not the source of the maleic anhydride is aromatic).

While we agree with the protestant that perhaps the provision should be clarified, Customs has no authority to alter any of the language of the tariff provisions.

HOLDING:

The protest should be denied 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,

John Durant, Director

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