CLA-2 CO:R:C:F 954920 EAB
Mr. Keith Welch
Unger Fabrikker A.S
P.O. Box 254
N-1601 Fredrikstad
Norway
Re: Linear alkylbenzene sulfonic acid (LABSA); CAS 27176-87-0 not
listed in Chemical Appendix; "UFACID K"; "UFACID KA"
Dear Mr. Welch:
This is in reply to your letter dated August 17, 1993,
concerning the classification under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) of linear alkylbenzene
sulfonic acid made in Norway from U.S. alkylbenzene. Your question
regarding the country of origin of the product and possible duty
reductions will be addressed in a separate ruling from another
branch of this office.
FACTS:
Alkylbenzene of U.S. origin is shipped to Norway, where it is
reacted with sulfur trioxide to produce linear alkylbenzene
sulfonic acid sold, we presume in the U.S., under the brand names
of "UFACID K" and "UFACID KA."
LABSA, also known as dodecylbenzenesulfonic acid, is assigned
Chemical Abstract Series No. 27176-87-0, a number not listed in the
Chemical Appendix to the Tariff Schedule.
ISSUE:
What is the tariff classification of linear alkylbenzene
sulfonic acid that is made in Norway from U.S. alkylbenzene?
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 GRIs taken in order.
LABSA is classified under subheading 3402.11.1000, HTSUSA, a
provision for anionic aromatic surface active agents.
HOLDING:
Linear alkylbenzene sulfonic acid made in Norway from U.S.
alkylbenzene is classified under subheading 3402.11.1000, HTSUSA,
a provision for "Organic surface-active agents (other than soap);
surface-active preparations, washing preparations (including
auxiliary washing preparations) and cleaning preparations, whether
or not containing soap, other than those of heading 3401: Organic
surface-active agents, whether or not put up for retail sale:
Anionic: Aromatic or modified aromatic."
Merchandise classified under the foregoing provision is
dutiable at the column one general rate of 7.2 percent ad valorem.
Sincerely,
John Durant, Director