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HQ 960247




October 21, 1997

CLA-2-RR:CR:GC 960247 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2922.50.0700; 2922.50.3500

Area Director
U.S. Customs Service
6 World Trade Center
New York, New York 10048

RE: Protest 1001-95-110873 concerning merchandise identified as glycyl HCl, 2-N-benzyl-N-tert-butyl amino-4'-hydroxy-3'-hydroxymethyl-acetophenone hydrochloride, CAS No. 24085-08-3, a number not listed in the Chemical Appendix

Dear Area Director:

This is our decision on protest 1001-95-110873 filed December 26, 1995, against your decision in the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of merchandise entered May 13, 1995, liquidated September 29, 1995.

FACTS:

The merchandise was entered in subheading 2922.50.0700, HTSUSA (1995), an eo nomine provision in part for 2-N-benzyl-N-tert-butyl amino-4'-hydroxy-3'-hydroxymethyl-acetophenone hydrochloride, the chemical name of glycyl HCl. Products classified therein were entitled to be entered free of duty in 1995.

Customs liquidated the merchandise in subheading 2922.50.3500, HTSUSA, a residual provision for aromatic oxygen-function amino-compounds dutiable at the column one General rate of 13.5 percent ad valorem.

Beginning in calendar year 1996, subheading 2922.50.0700, HTSUSA, did not provide for the subject merchandise by its common or any other chemical name. Beginning in calendar year 1996, glycyl HCl has been classified in subheading 2922.50.3500, HTSUSA.

Protestant seeks reclassification to subheading 2922.50.0700, HTSUSA.

ISSUE:

Whether glycyl HCl, 2-N-benzyl-N-tert-butyl amino-4'-hydroxy-3'-hydroxymethyl-acetophenone hydrochloride, CAS No. 24085-08-3, a number not listed in the Chemical Appendix, entered during calendar year 1995, is dutiable at post 1995 rates.

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.

We find that glycyl HCl, 2-N-benzyl-N-tert-butyl amino-4'-hydroxy-3'-hydroxymethyl-acetophenone hydrochloride, CAS No. 24085-08-3, a number not listed in the Chemical Appendix, entered during calendar year 1995, was classifiable and thereupon dutiable as provided for in the 1995 tariff schedule.

HOLDING:

Glycyl HCl, 2-N-benzyl-N-tert-butyl amino-4'-hydroxy-3'-hydroxymethyl-acetophenone hydrochloride, CAS No. 24085-08-3, a number not listed in the Chemical Appendix, entered during calendar year 1995, was classifiable in subheading 2922.50.0700, HTSUSA (1995) and entitled to be entered free of duty.

Since reclassification of the merchandise as indicated above would result in a lower rate of duty as claimed, you should allow the protest in full.

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 A. Durant, Director
Commercial Rulings Division

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