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HQ 960537




April 20, 1998

CLA-2 RR:CR:GC 960537 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 2916.39.0300

Mr. John Casanas
AJ International Inc.
181 South Franklin Avenue, Room 308
Valley Stream, New York 11581

RE: Modification of NY 889814; 3-methyl-2-nitrobenzoic acid

Dear Mr. Casanas:

We have been asked to reconsider NY 889814, dated September 17, 1993. This ruling, issued to you on behalf of your company concerns classification of various chemicals, including, 3-methyl-2-nitrobenzoic acid, under the Harmonized Tariff Schedule of the United States (HTSUS). This letter is to inform you that, with respect to the classification of 3-methyl-2-nitrobenzoic acid, NY 889814 no longer reflects the views of the U.S. Customs Service.

Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NYRL 884433 was published on March 18, 1998, in the Customs Bulletin, Volume 32, Number 11. No comments were received in response to the notice. The following represents our position.

FACTS:

In NY 889814, Customs classified 3-methyl-2-nitrobenzoic acid (CAS # 5437-38-7) in subheading 2916.39.4000, HTSUS, the provision for other aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives, products described in additional U.S. note 3 to section VI, dutiable at the rate of 13.5 percent ad valorem (1993). At that time, Customs was unaware that 3-methyl-2-nitrobenzoic acid is also known as 2-Nitro-m-toulic acid.

ISSUE:

What is the proper tariff classification of 3-methyl-2-nitrobenzoic acid under the HTSUS?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. GRI 6 provides that the GRIs apply in the same fashion to subheadings within the same heading. The products at issue are classifiable by applying GRI 1, that is, according to the terms of the applicable heading and subheading.

Subheading 2916.39.0300, HTSUS, is an eo nomine provision that specifically provides for 2-Nitro-m-toluic acid. Given that 3-methyl-2-nitrobenzoic acid is also known as 2-Nitro-m-toluic acid, we find that 3-methyl-2-nitrobenzoic acid is properly classified in subheading 2916.39.0300, HTSUS.

HOLDING:

3-methyl-2-nitrobenzoic acid is properly classifiable in subheading 2916.39.0300, HTSUS, as "[u]nsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: 2-Nitro-m-toluic acid." The applicable rate of duty in 1998 is 6.6 percent ad valorem.

NY 889814, dated September 17, 1993, is modified.

In accordance with 19 U.S.C. 1625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR

Sincerely,

John Durant, Director
Commercial Rulings Division

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