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HQ 966773





March 18, 2004

CLA-2 RR:CR:GC 966773 AM

CATEGORY: CLASSIFICATION

TARIFF NO.: 2916.39.45; 2916.39.75

Mr. A.J. Spatarella
Kanematsu USA
114 West 47th Street
New York, N.Y. 10036

RE: AL-PTBBA, bis [4-(1,1-dimethylethyl) benzoato-o] hydroxy aluminum; Revocation of NY 867971

Dear Mr. Spatarella:

This is regarding New York Ruling Letter (NY) 867971, issued to you on November 21, 1991, classifying "AL-PTBBA also known as bis [4-(1,1-dimethylethyl) benzoato-o] hydroxy aluminum, CAS 13170-05-3," [sic] under the Harmonized Tariff Schedule of the United States (HTSUS), in subheading 2916.39.45, the provision for "Unsaturated 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: Other: Other: Products described in additional U.S. note 3 to section VI." We have now discovered that NY 867971 referred to two different substances, AL-PTBBA, CAS # 4067-14-5 and bis [4-(1,1-dimethylethyl) benzoato-o] hydroxy aluminum, CAS # 13170-05-3, each classified under different subheadings. We have reviewed NY 867971 and have determined that it must be revoked in order to correct and clarify the classification of the named products.

Pursuant to section 625(c)(1) Tariff Act of 1930 (19 U.S.C. 1625(c)(1)) as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, (Pub. L. 103-82, 107 Stat. 2057, 2186), notice of the proposed revocation of NY 867971 was published on February 11, 2004, CUSTOMS BULLETIN, Volume 38, Number 7. No comments were received in response to this notice.

FACTS

The product is a salt of an aromatic monocarboxylic acid. CAS Number 13170-05-3, which was used in reference to the product in NY 867971, is not listed in the chemical appendix whereas CAS Number 4067-14-5, which was not referenced in NY 867971, is listed in the chemical appendix to the HTSUS.

A review of CAS # 13170-05-3 results in the following chemical names and formulae:

Aluminum, bis [4-(1,1-dimethylethyl)benzoato-kO]hydroxy- (TSCA, PICCS) Aluminum, bis [4-(1,1-dimethylethyl)benzoato-O]hydroxy- (NDSL) Bis [4-(tert-butyl)benzoato-O]hydroxyaluminium (English, French, German) (NDSL, EINECS) bis [4-(terc-butil)benzoato-O]hidroxialuminio (Spanish) (EINECS) Aluminium, bis [4-(1,1-dimethylethyl)benzoato-O]hydroxy- (AICS) Bis [4-(1,1-dimethylethyl)benzoato-O]hydroxy aluminum (ECL, PICCS) BIS [4-(1,1-DIMETHYLETHYL)BENZOATO-O] HYDROXY ALUMINUM (PICCS) ALPTBB 300
Aluminum hydroxy-di-p-tert-butylbenzoate
Aluminum hydroxybis [4-(tert-butyl)benzoate] Aluminum, bis (p-tert-butylbenzoato)hydroxy- Aluminum, bis [4-(1,1-dimethylethyl)benzoato-O]-, hydroxide Aluminum, bis [4-(1-1 dimethylethyl) benzoate-O]hydroxide Bis (p-tert-butyl benzoate)hydroxyaluminum Hydroxyaluminum bis (p-tert-butylbenzoate) S 4030
Sandostab 4030
YK
YK (nucleation agent)
FORMULA: C22H27AlO5

A search for CAS #4067-14-5 results in the following chemical names and formulae:

Para-tert-butyl benzoic acid aluminum salt Benzoic acid, 4-(1,1-dimethylethyl)-, aluminum salt (TSCA, NDSL, ENCS) 4-(1,1-Dimethylethyl)benzoate d'aluminium (French) (NDSL, EINECS) aluminium 4-(1,1-dimethylethyl)benzoate (EINECS) Aluminium-4-(1,1-dimethylethyl)benzoat (German) (EINECS) 4-(1,1-dimetiletil)benzoato de aluminio (Spanish) (EINECS) Al 300
Al 300 (nucleating agent)
Aluminium p-tert-butylbenzoate
Aluminum 4-tert-butylbenzoate
Aluminum p-tert-butylbenzoate
APBB
Benzoic acid, p-tert-butyl-, aluminum salt p-tert-Butylbenzoic acid aluminum salt
PTBBA-AL
FORMULA: C11H14O2.1:3Al

ISSUE

What is the classification, in the HTSUS, of AL-PTBBA, bis [4-(1,1-dimethylethyl) benzoato-o] hydroxy aluminum, and products assigned CAS 13170-05-3 and CAS 4067-14-5?

LAW AND ANALYSIS

Merchandise imported into the United States is classified under the HTSUS. Classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS 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. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs.

In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).

The HTSUS provisions under consideration are the following:

Unsaturated 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:

Other:

Other:

2916.39.45 Products described in additional U.S. note 3 to section VI

2916.39.75 Other

Additional U.S. Note 3 to Section VI, HTSUS, provides:

The term "products described in additional U.S. note 3 to section VI" refers to "any product not listed in the Chemical Appendix to the Tariff Schedule and--"

(a) For which the importer furnishes the Chemical Abstracts Service (C.A.S.) registry number and certifies that such registry number is not listed in the Chemical Appendix to the Tariff Schedule; or

(b) Which the importer certifies not to have a C.A.S. registry number and not to be listed in the Chemical Appendix to the Tariff Schedule, either under the name used to make Customs entry or under any other name by which it may be known.

In NY 867971, the merchandise was identified by two different names, AL-PTBBA and bis [4-(1,1-dimethylethyl) benzoato-o] hydroxy aluminum. These are actually two different products. Only bis [4-(1,1-dimethylethyl) benzoato-o] hydroxy aluminum is assigned CAS # 13170-05-3, mentioned in the ruling, while AL-PTBBA is assigned CAS # 4067-14-5. CAS # 13170-05-3 is not listed in the Chemical Appendix but CAS # 4067-14-5 is so listed. Therefore, the classification for bis [4-(1,1-dimethylethyl) benzoato-o] hydroxy aluminum, CAS # 13170-05-3, and all other substances assigned this CAS number listed in the FACTS section of this ruling, is subheading 2916.39.45, the provision for "Unsaturated 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: Other: Other: Products described in additional U.S. note 3 to section VI." The classification for AL-PTBBA, CAS # 4067-14-5 and all other substances assigned this CAS number listed in the FACTS section of this ruling, is 2916.39.75, the provision for "Unsaturated 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: Other: Other: Other."

HOLDING

The classification for bis [4-(1,1-dimethylethyl) benzoato-o] hydroxy aluminum, CAS # 13170-05-3, and all other substances assigned this CAS number listed in the FACTS section of this ruling, is subheading 2916.39.45, the provision for "Unsaturated 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: Other: Other: Products described in additional U.S. note 3 to section VI."

The classification for AL-PTBBA, CAS # 4067-14-5, and all other substances assigned this CAS number listed in the FACTS section of this ruling, is 2916.39.75, the provision for "Unsaturated 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: Other: Other: Other."

EFFECT ON OTHER RULINGS

NY 867971 is REVOKED to reflect the correct classification of the two different products named.

In accordance with 19 U.S.C. ยง1625(c)(1), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN.

Sincerely,

Myles B. Harmon, Director

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