CLA-2 CO:R:C:G 086825 RFC
TARIFF NO: 2929.10.2000
District Director of Customs
U.S. Customs Service
Federal Building
511 N.W. Broadway
Portland, OR 97209
RE: Decision on Application for Further Review of Protest No.
2904-9-000084, on the classification of the chemical compound
xylylene diisocyanate
Dear Sir or Madam:
This is a decision on an application for further review of a
protest timely filed on August 2, 1989, against your decision in
the classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of a chemical compound
identified as xylylene diisocyanate, which was entered under
entry number 221-0547940-0 on January 23, 1989 and liquidated on
June 9, 1989.
FACTS:
The merchandise in issue is stated to be a chemical
compound and is identified as "xylylene diisocyanate." Customs
classified the merchandise under subheading 2929.10.4000, HTSUSA.
The importer contends that "xylylene diisocyanate" is another
name for the chemical compound "xylene diisocyanate," and should
be classified as such under subheading 2929.10.2000, HTSUSA.
Moreover, the importer also apparently contends that xylene
diisocyanate is used in the manufacture of photographic color
couplers; and, therefore, it should receive duty free treatment
as provided for under subheading 9902.37.07, HTSUSA.
ISSUES:
(1) Is the chemical "xylene diisocyanate" also known as
"xylylene diisocyanate"?
(2) Is "xylene diisocyanate" a photographic color coupler,"
and thus entitled to duty free treatment under subheading
9902.37.07 of the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRIs). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, then according to the
remaining GRIs, taken in order.
ISSUE NO. 1
Subheading 2929.10.2000, HTSUSA, provides specifically or eo
nomine for the chemical compound "xylene diisocyanate." Upon
further investigation and research, we have determined that
"xylylene diisocyanate" is another name for the chemical compound
"xylene diisocyanate." We base our determination on the fact
that both xylene diisocyanate and xylylene diisocyanate possess
the same Chemical Abstracts Service (C.A.S.) registry number
(i.e., C.A.S. registry number 3634-83-1). In view of the above,
xylylene diisocyanate is properly classified under subheading
2929.10.2000, HTSUSA.
ISSUE NO. 2
Although we concur with the importer's first contention that
xylylene diisocyanate is another name for xylene diisocyanate, we
do not concur with its second contention that xylene diisocyanate
is a photographic color coupler. The importer has presented no
evidence to substantiate this contention, and we are not aware of
any evidence that would do so. Accordingly, xylene diisocyanate
(also known as xylylene diisocyanate) is not entitled to duty
free treatment under subheading 9902.37.07, HTSUSA.
HOLDING:
The above-identified merchandise is properly classified
under subheading 2929.10.2000, HTSUSA, which provides for
compounds with other nitrogen function, diisocyanates, xylene
diisocyanate. The general rate of duty is 5.8 percent ad
valorem.
The protest is allowed to the extent indicated above. A
copy of this decision should be furnished to the protestant with
the form 19 notice of action.
Sincerely,
John Durant, Director
Commercial Rulings Division