CLA-2 CO:R:C:F 088355 RFC
District Director
U.S. Customs Service
300 South Ferry Street
Terminal Island
San Pedro, CA 90731
RE: Decision on Application for Further Review of Protest No.
2704-89-003734, on the classification of Taurine
Dear Sir:
This is a decision on application for further review of a
protest timely filed on behalf of Taisho Pharmaceutical California,
Inc., on November 21, 1989, against your decision in the tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) of taurine. The product was entered
under entry number 1167953 on March 21, 1989 and under entry number
1168407 on May 3, 1989. Both entries were liquidated on September
15, 1989.
FACTS:
The product is the organic chemical taurine
(2-aminoethanesulfonic acid). Its chemical formula is
NH2CH2CH2SO3H and Chemical Abstracts Service (C.A.S.) registry number
is 107-35-7.
LAW AND ANALYSIS:
Merchandise imported into the United States is classified
under the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). The tariff classification of merchandise under the
HTSUSA 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. See Sections 1204(a)
and 1204(c) of the Omnibus Trade and Competitiveness Act of 1988
(19 U.S.C. 1204(a) and 1204(c)).
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule
(i.e., (1) merchandise is to be classified under the 4-digit
heading that most specifically describes the merchandise; (2) only
4-digit headings are comparable; and (3) merchandise must first
satisfy the provisions of a 4-digit heading before consideration
is given to classification under a subheading within this 4-digit
heading) and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, then according to
the other GRIs.
GRI 6 prescribes that, for legal purposes, GRIs 1 to 5 shall
govern, mutatis mutandis, classification at subheading levels
within the same heading. Therefore, merchandise is to be
classified at equal subheading levels (i.e., at the same digit
level) within the same 4-digit heading under the subheading that
most specifically describes or identifies the merchandise.
The Explanatory Notes to the Harmonized Commodity Description
and Coding System (hereinafter "Harmonized System") represent the
official interpretation of the Customs Cooperation Council on the
scope of each heading. See H.R. Conf. Rep. No. 100-576, 100th
Cong., 2d Sess. 549 (1988); 23 Customs Bulletin No. 36, 3 (T.D. 89-
90, September 6, 1989), 59 F.R. 35127 (August 23, 1989). Although
not binding on the contracting parties to the Harmonized System
Convention or considered to be dispositive in the interpretation
of the Harmonized System, the Explanatory
Notes should be consulted on the proper scope of the Harmonized
System. Id.
A review of the chapters in the schedule reveals that the
instant product may be classified in chapter 29 because this
chapter covers articles similar to taurine (i.e., "organic
chemicals"). Within this chapter, there are two competing headings
wherein the product may be classified: 2921 and 2922. Heading
2922, the latter of the two competing headings, provides for
"oxygen-function amino-compounds." Significant to this heading is
note 4 to chapter 29. This note states, in part, that:
For purposes of headings 2911, 2912, 2914, 2918 and 2922,
"oxygen-function" is to be restricted to the functions (the
characteristic organic oxygen-containing groups) referred to
in headings 2905 to 2920.
See Note 4 to chapter 29 of the HTSUSA.
It is should be note that chapter notes are part of the legal text
of the HTSUSA and are to be considered statutory provisions of law
for all purposes. See Sections 1204(a) and 1204(c) of the Omnibus
Trade and Competitiveness Act of 1988 (19 U.S.C. 1204(a) and
1204(c)).
In addition to the above, guidance concerning the coverage of
heading 2922 can be found in the Explanatory Notes thereto:
The term "oxygen-function amino-compounds" means amino-
compounds which contain also one or more of the oxygen
functions referred to in previous sub-Chapters (alcohol,
ether, phenol, aldehyde, ketone, etc., functions). This
heading therefore covers amino-compounds which are
substitution derivatives of amines containing oxygen functions
of headings 29.05 to 29.20, and salts thereof.
See Explanatory Notes to heading 2922 to the Harmonized Commodity
Description and Coding System.
In the instant case, taurine is an organic compound having an
"NH2" functional group, and thus may be described as an amino
compound. The other functional group present, however, in taurine
is "SO3H" which is commonly referred to as a "sulfonic-acid
functional group." This latter group is not chemically similar to
any of the above-mentioned oxygen-function groups (as described
either in note 4 to chapter 29 or in the Explanatory Notes to
heading 2922). Moreover, the sulfonic-acid functional group is not
referred to in the technical literature as an oxygen-function
group. Therefore, the sulfonic-acid functional group may not be
considered to be an oxygen-function group for purposes of
classification in heading 2922. Accordingly, taurine is not
properly classified under heading 2922.
The alternative heading in which taurine may be classified is
heading 2921. This heading provides for "amine-function
compounds." Guidance concerning the coverage of this heading may
be found in the Explanatory Notes thereto. Identified in those
notes as being properly classified under heading 2921 are, among
other things, "acyclic monoamines and their derivatives."
In the instant case, a review of taurine's chemical structure
shows it to contain one amino (NH2) group. Taurine, then, may be
described as a monoamine. Moreover, taurine has an acyclic-
organic chemical-compound structure. Therefore, it is a derivative
(sulfonic-acid type) of an acyclic monoamine. In view thereof,
taurine may be described as an "amine-function compound" for
purposes of classification under heading 2921. Accordingly,
taurine is properly classified under heading 2921 as an "amine-
function compound."
CONCLUSION:
The above-described product is properly classified under
subheading 2921.19.50, HTSUSA, which provides for amine-function
compounds, acyclic monoamines and their trimethylamine and their
salts thereof, other, other. The general rate of duty for the year
is 7.9 percent ad valorem.
In light of the above, the protest should be denied in full.
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