CLA-2 CO:R:C:F 089066 EAB
District Director
U.S. Customs Service
111 West Huron Street
Buffalo, New York 14202
Re: Application for Further Review of Protest No. 0901-1-
700175, dated February 7, 1991, concerning Cypure TM
tertiarybutylarsine (TBA); 1,1-dimethylethylarsine; CAS
4262-43-5
Dear Sir:
This is a decision on a protest filed February 7, 1991,
against your decision in the classification of the merchandise in
entry number 11233508933, liquidated November 9, 1990.
FACTS:
The protestant entered the goods under subheading
2942.00.5000, HTSUSA, a provision for other organic compounds,
aromatic or modified aromatic; drugs, dutiable at the general
rate of 6.7%/kg. The reported classification, quantity and value
generated a census statistical reject; upon consideration, the
entry was reappraised. Protestant seeks reclassification under
subheading 2931.00.5000, alleging that the subject goods are an
organo-inorganic compound, to be entered free of duty. Customs
laboratory analysis of Cypure TM indicates that it is 1,1-
dimethylethylarsine, a compound used in the production of
electronic materials. Its chemical structure consists,
basically, of an organic radical, a tertiary butyl (-C-(CH3)3),
bonded to an inorganic molecule, arsine (-AsH3). You recommend
that the protest be denied.
ISSUE:
What is the proper classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) of 1,1-
dimethylethylarsine?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
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 (c) of the Omnibus Trade and Competitive Act
of 1988 (19 U.S.C. 1204(a) & (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, unless otherwise required, according to the remaining
GRI's taken in order.
Clearly, Cypure TM is not an organic compound; therefore, it
is not properly classifiable under heading 2942, HTSUSA. We are
of the opinion that it is more properly classifiable as an
organo-inorganic compound under heading 2931 of the schedule.
For statistical purposes, we are of the opinion that the subject
compound is properly classifiable under subheading 2931.00.5050,
HTSUSA.
HOLDING:
The protest should be allowed.
The compound Cypure TM tertiarybutylarsine (TBA); 1,1-
dimethylethylarsine; CAS 4262-43-5 is properly classifiable under
subheading 2931.00.5050 of the HTSUSA, which provides for other
organo-inorganic compounds; other; other, and entered free of
duty.
A copy of this decision should be attached to the Customs
Form 19 to be returned to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division