HQ 955532 - Application For Further Review of Protest No. 3701-93-100135: Cis-3,5-Cyclohexadiene-1,2-Diol in Ethyl Acetate and 3,5- Diiodoanthranilic Acid - United States International Trade Commision Rulings

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HQ 955532

May 4, 1994

CLA-2 CO:R:C:F 955532 K

CATEGORY: CLASSIFICATION

TARIFF NO.: 2922.49.3500; 3823.90.5050

District Director
U. S. Customs Service
6269 Ace Industrial Drive
Post Office Box 37260
Milwaukee, Wisconsin 53237-0260

RE: Application For Further Review of Protest No. 3701-93-100135: Cis-3,5-Cyclohexadiene-1,2-Diol in Ethyl Acetate and 3,5- Diiodoanthranilic Acid

District Director:

The following is our decision in response to the referral by your office, dated December 3, 1993, of the request for further review of the above-referenced protest.

FACTS:

The consumption entry covering the imported merchandise was liquidated on August 3, 1993, and a timely protest was filed on November 3, 1993. Two of the line items are subject to the protest.

Upon liquidation of the entry, CIS-3,5-Cyclohexadiene-1,2- Diol, 20 % (by weight) solution in Ethyl Acetate, was classified in subheading 3823.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), with duty at 7 percent ad valorem. The protestant, in a submission dated April 16, 1994, abandoned a claim for classification in subheading 2906.19.00, HTSUS, and requested reliquidation in subheading 3823.90.5050, HTSUS, which provides for other chemical mixtures not else specified, with duty at 5 percent ad valorem.

Upon liquidation of the entry, 3,5-Diiodoanthranilic Acid was classified in subheading 2916.39.7000, HTSUS, with duty at 3.7 cents per kilogram, plus 17.9 percent ad valorem and the protestant requested reliquidation in subheading 2922.49.3500, HTSUS, which provides for other aromatic amino-acids and their
esters, with duty at the rate of 3.7 cents per kilogram, plus 15.6 percent ad valorem.

ISSUE:

The issue concerns the proper tariff classification of the above-referenced chemicals.

LAW AND ANALYSIS:

Subheading 3823.90.4500, HTSUS, provides for certain other mixtures that are in whole or in part of hydrocarbons derived in whole or in part from petroleum, shale oil or natural gas. The protestant opines that Cis-3,5-Cyclohexadiene-1,2-Diol, 20 % (by weight) solution in Ethyl Acetate does not contain a hydrocarbon and therefore, the chemical is not classified in subheading 3823.90.4500, HTSUS. In a laboratory report, Customs agrees with the protestant and concludes that the two chemicals in this mixture are an alcohol and an ester and since the mixture is not provided elsewhere, it is classifiable as other chemical mixtures not elsewhere specified or included, in subheading 3823.90.5050, HTSUS. We agree with your recommendation to accept the claimed classification.

We also agree with your recommendation to accept the claimed classification of the protestant for 3,5- Diiodoanthranilic Acid in subheading 2922.49.3500, HTSUS.

HOLDING:

The product, Cis-3,5-Cyclohexadiene-1,2-Diol, 20 % (by weight) solution in Ethyl acetate, is classifiable in subheading 3823.90.5050, HTSUS, as other mixtures not elsewhere specified or included, with duty at the general rate of 5 percent ad valorem.

The product, 3,5-Diiodoanthranilic Acid, is classifiable in subheading 2922.49,3500, HTSUS, as other aromatic-acids and their esters, with duty at the general rate of 3.7 cents per kilogram, plus 15.6 percent ad valorem.

You are directed to allow the protest in full.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, Revised Protest Directive, dated August 4, 1993, a copy of this decision attached to Customs Form 19, Notice of Action, should be provided by your office to the protestant no later than 60 days from the date of this decision and any reliquidations of entries in accordance with this decision must be accomplished prior thereto. Sixty days from the date of this decision the Office of Regulations and Rulings will take steps to make this decision available to Customs personnel via the Customs

Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director

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