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HQ 958733




October 1, 1996

CLA-2 RR:TC:FC 958733 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2927.00.5000

Port Director
U.S. Customs Service
P.O. Box 1490
St. Albans, Vermont 05478

RE: Application for Further Review of Protest No. 0201-95-100184, dated May 9, 1995, liquidated April 14, 1995, concerning p-diazo diphenylamine sulfate

Dear Port Director:

This is a decision on a protest filed May 9, 1995, against your decision in the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of merchandise entered January 6, 1995, liquidated April 14, 1995.

FACTS:

The protestant sought entry of p-diazo diphenylamine sulfate under subheading 2927.00.2000, HTSUSA, a provision in part for diazo-compounds used as photographic chemicals, dutiable at the column one General rate of 7.7 percent ad valorem.

Customs liquidated the merchandise under subheading 2927.00.5000, HTSUSA, a provision for diazo-compounds used as photographic chemicals, bearing duty at the column one General rate of 18.6 percent ad valorem.

Protestant seeks reclassification to subheading 2927.00.2000 (now renumbered 2927.00.2500), HTSUSA, stating that the merchandise is used to prepare photo-active polymers used to generate images in offset and silk screen printing.

ISSUE:

Whether p-diazo diphenylamine sulfate is a "photographic chemical" for purposes of classification under the HTSUSA.

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.

Para- or p-diazo diphenylamine sulfate is used in the preparation of photographic chemicals but is not itself a "photographic chemical" for purposes of the HTSUSA.

HOLDING:

You are instructed to deny the protest.

Para- or p-diazo diphenylamine sulfate was properly classified under subheading 2927.00.2000, HTSUSA (1995), a provision in part for diazo-compounds, other, other, other.

A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as a part of the notice of action on the protest.

In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1992, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with this decision must be accomplished prior to the mailing of this decision by your office. Sixty days from the date of this decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director

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