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HQ 953345


April 29, 1993

CLA-2 CO:R:C:F 953345 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2918.29.5090

District Director
U.S. Customs Service
1000 Second Avenue
Seattle, Washington 98104-1049

RE: Application for further review of Protest No. 3001-92-100811, dated November 2, 1992; Zeinox-10; tetrakis[methylene(3,5- di-t-butyl-4-hydroxycinnamate)]methane; CAS No. 6683-19-8 listed

Dear Sir:

This is a decision on a protest filed November 2, 1992, against your decision in the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of merchandise entered on April 23, 1992 and liquidated on August 28, 1992.

FACTS:

The protestant entered the merchandise under subheading 3812.30.5000, HTSUSA, a provision for antioxidizing preparations and other compound stabilizers for rubber or plastics, other than mixtures of chemicals specified therein; duty was claimed at the column one general rate of 5.0 percent ad valorem.

Customs reclassified the merchandise under subheading 2918.29.5090, HTSUSA, a residual provision for other carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives; duty was assessed at the column one general rate of 3.7 cents/kg plus 17.9 percent ad valorem.

Identified in the entry documents as 1,000 pounds (net) of Zeinox-10, the product is used as an antioxidant in the manufacture of polymer plastics. A separate chemically defined compound having the chemical name of tetrakis[methylene(3, 5-di-t-butyl-4-hydroxy- cinnamate)]methane, the CAS Registry Number of 6683-19-8 for the product is listed in the Chemical Appendix to the Tariff Schedule.

Customs Laboratory analysis of a sample reported "no evidence of any other compound present," which conclusion is independently corroborated by the importer.

ISSUE:

What is the classification under the HTSUSA of Zeinox-10, the chemical name of which is tetrakis[methylene(3,5-di-t-butyl-4- hydroxycinnamate)]methane, assigned CAS No. 6683-19-8, a number listed in the Chemical Appendix to the Tariff Schedule?

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.

Note 1(a), Chapter 38, HTSUSA, provides that, with certain exceptions not applicable to this decision, separate chemically defined compounds are not classifiable under any heading of the chapter.

Note 1(a), Chapter 29, HTSUSA, provides that, except where the context otherwise requires, the headings of the chapter apply only to separate chemically defined organic compounds.

Heading 2918 describes carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives.

We note that the protestant claimed that a classification in Chapter 38 would prevail over a Chapter 29 classification, because the Chapter 38 classification, a functional description, was more specific than a description of a separate chemically defined compound. We would stress that the principle of relative specificity, found in GRI 3(a), does not apply when, as here, the classification is determined by GRI 1 with the mandatory consideration of the "relative section and chapter notes."

In view of the foregoing legal notes and the terms of heading 2918, we are of the opinion that Zeinox-10 is classifiable under heading 2918, HTSUSA.

HOLDING:

The protest should be denied.

Zeinox-10, tetrakis[methylene(3,5-di-t-butyl-4-hydroxy- cinnamate)]methane, CAS #6683-19-8 listed in the Chemical Appendix to the Tariff Schedule, is classifiable under subheading 2918.29.5090, HTSUSA, a provision for carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitro- sated derivatives; carboxylic acids with phenol function but with- out other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives; other; other; other; other.

Merchandise entered in 1992 under the foregoing provision was dutiable at the column one general rate of 3.7 cents/kg plus 17.9 percent ad valorem. (Note that this provision has been renumbered in 1993 to be subheading 2918.29.8000.)

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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