CLA-2 CO:R:C:F 953627 EAB
Area Director, New York Seaport
U.S. Customs Service
6 World Trade Center
New York, New York 10048
Re: Application for further review of Protest No. 1001-92-107065,
dated November 24, 1992; ubidecarenone; coenzyme Q10; quinones;
enzymes; coenzymes; NYRL 864936
Dear Area Director:
This is a decision on a protest filed November 24, 1992,
against your decision in the classification of merchandise entered
on various dates in 1991 and 1992 and liquidated on October 9,
1992.
FACTS:
The protestant entered the merchandise under subheading
3507.90.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), a provision for enzymes and prepared enzymes
not elsewhere specified or included, other, dutiable at the column
1 general rate of 5 percent ad valorem.
Customs reclassified the merchandise under subheading
2914.69.2000, HTSUSA, a provision for quinones other than
anthraquinone, drugs, dutiable at the column one general rate of
6.9 percent ad valorem.
The merchandise is one of a family of organic chemical
compounds known predominantly as ubiquinones, but also called
coenzymes Q, The Merck Index Eleventh Edition, 1549 (Merck #9751).
Ubiquinone structures are based on the 2,3-dimethoxy-5-methylbenzo-
quinone nucleus with a variable terpenoid side chain containing one
to twelve mono-unsaturated trans-isoprenoid units with 10 units
being the most common in animals. According to the existing dual
system of nomenclature, the compounds can be described generically
as either ubiquinone(x), where x is any multiple of 5 and
designates the total number of carbon atoms in the side chain, or
coenzyme Qn, where n = 1 - 12 and designates the number of terpenoid
units in the side chain, id. In this case, the merchandise
identified by the protestant as "ubidecarenone" contains 50 carbon
atoms in the side chain, which itself consists of 10 terpenoid
units, and is known also as ubiquinone(50) or coenzyme Q10,
respectively.
ISSUE:
Whether the substance ubidecarenone, also known as
ubiquinone(50) and coenzyme Q10 is classified as a quinone under
heading 2914 or as an enzyme under heading 3507.
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.
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 GRI's taken in order.
Explanatory Notes (Ens) to the Harmonized Commodity
Description and Coding System represent the official interpretation
of the Customs Cooperation Council on the scope of each heading,
and, although neither binding upon the contracting parties to the
Harmonized System Convention nor considered to be dispositive
interpretations, they should be consulted on the proper scope of
the System.
Enzymes are chemical compounds formed in the living cells of
plants and animals. They are catalysts for the chemical reactions
of biological processes such as photosynthesis and digestion.
Enzymes that break down protein substrate are called "proteolytic."
See The Condensed Chemical Dictionary Ninth Edition, Van Nostrand
Reinhold, 342.
Coenzymes are also chemical compounds formed in the living
cells of plants and animals. Specific coenzymes attach to specific
proteins to form an active enzyme system. The term "coenzyme" is
generally synonymous with the phrase "prosthetic group," id., 220.
A prosthetic group is a chemical grouping in which a metal ion
is associated with a large molecule or molecular complex. Such
compounds activate metabolic mechanism by coordination reactions
with amino acids, proteins, enzymes and nucleic acids, id., 729.
It is clear from the scientific literature that a coenzyme is
not an enzyme and, therefore, that ubidecarenone, a coenzyme, is
not classifiable under heading 3507. The foregoing distinction is
set forth in EN 35.07, and we note with particularity that if the
subject coenzyme were combined with the appropriate enzyme, the
resulting enzyme system would be classified under subheading
3507.90, HTSUSA. See EN 35.07(I)(b).
It is further clear from the scientific literature that
ubidecarenone is a particular type of quinone known as
ubiquinone(50). We are of the opinion, therefore, that
ubidecarenone is classifiable under heading 2914. See also NY
864936 (August 1, 1991), ubiquinone(50) classified under subheading
2914.69.2000, HTSUSA.
HOLDING:
The protest should be denied.
The substance ubidecarenone, also known as ubiquinone(50) and
coenzyme Q10 is classified under subheading 2914.69.2000, HTSUSA,
a provision for ketones and quinones, whether or not with other
oxygen function, quinones, other, drugs.
Merchandise entered in 1991 and 1992 under the foregoing
provision was dutiable at the column one general rate of 6.9
percent ad valorem.
A copy of this decision should be attached to the Customs Form
19 and provided to the protestant as part of the notice of action
on the protest.
Sincerely,
John Durant, Director