HQ 0955761 - Henkel Corporation, Minerals Industry Division; oxime intermediates; aldoxime based IM-1A; ketoxime based IM-1K; Legal Note 1(e), Chapter 29; other solvents; safety - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0955731 - HQ 0955819 > HQ 0955761

HQ 955761

February 10, 1994

CLA-2 CO:R:C:F 955761 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2928.00.2000

John M. Gurley, Esquire
Venable, Baetjer, Howard & Civiletti
1201 New York Avenue, N.W.
Washington, D.C. 20005-3917

RE: Henkel Corporation, Minerals Industry Division; oxime intermediates; aldoxime based IM-1A; ketoxime based IM-1K; Legal Note 1(e), Chapter 29; other solvents; safety

Dear Mr. Gurley:

This is in reply to your letter dated January 10, 1994, in which you request a binding ruling on the classification of certain chemicals under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

Henkel Corporation, Minerals Industry Division (Henkel/MID) imports two oxime intermediates used to formulate liquid ion exchange technology products. The aldoxime and ketoxime each are aromatic derivatives of hydroxylamines. When mixed with a diluent, they are denominated IM-1A and IM-1K, respectively.

Absent the diluent, neither oxime is pourable or pumpable in an unheated condition; since each is petroleum based, heating presents the danger of autocombustion. The diluent, therefore, is added for reasons of safety and transportation.

ISSUE:

Whether a hydroxylamine derivative mixed with a diluent for safety and transportation purposes is classified as a separate chemically defined compound.

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 GRIs taken in order.

Heading 2928 describes, in part, organic derivatives of hydroxylamine.

Legal Note 1(e), Chapter 29 states that the headings of the chapter apply to separate chemically defined organic compounds dissolved in solvents other than water, provided that the solution constitutes a normal and necessary method of putting up the product adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use.

We find that the addition of the diluent to IM-1A and IM-1K yields a solution that constitutes a normal and necessary method of putting up the products adopted solely for reasons of safety or for transport and that the solvent does not render the products particularly suitable for specific use rather than for general use.

We are of the opinion that the solutions are classifiable under subheading 2928.00.2000, HTSUSA, a provision for aromatic organic derivatives of hydroxylamine.

HOLDING:

IM-1A and IM-1K are classifiable under subheading 2928.00.2000, HTSUSA, a provision for organic derivatives of hydrazine or hydroxylamine; other; aromatic, subject to the column one general rate of duty of 7.4 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling