CLA-2 CO:R:C:F 089897 EAB
District Director
U.S. Customs Service
10 Causeway Street
Boston, Massachusetts 02222-1056
Re: Application for Further Review of Protest No. 0401-90-
000785, dated December 20, 1990, concerning Parvol
PCNR; tanning substances; syntans; mineral tannings;
chromium hydroxide sulfate
Dear Sir:
This is a decision on a protest filed December 20, 1990,
against your decision in the classification of merchandise
liquidated September 21, 1990.
FACTS:
The protestant entered all goods in subheading 2904.10.5000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), a provision for sulfonated, nitrated or nitrosated
derivatives of hydrocarbons, whether or not halogenated, dutiable
at the general rate of 4.2 percent ad valorem. Based on the
limited information available, Customs reclassified the
merchandise under subheading 3202.10.1000, HTSUSA, a provision
for synthetic organic tanning substances, and advanced the rate
of duty to 14.3 percent ad valorem.
The protestant now claims that the merchandise is classified
in subheading 3202.90.5000, HTSUSA, the provision for synthetic
organic tanning substances; inorganic tanning substances; tanning
preparations, whether or not containing natural tanning
substances; enzymatic preparations for pre-tanning; other; other
dutiable at the general rate of 5 percent ad valorem.
Customs laboratory analysis of the subject merchandise
indicates that Parvol PCNR is composed of chromium hydroxide
sulfate (45 percent), sodium naphthalene sulfonate (20 percent),
sodium phenol sulfonate (20 percent) and sodium sulfate (15
percent). Chromium hydroxide sulfate and sodium sulfate are
inorganic compounds; naphthalene and phenol sulfonates are
organic compounds. Technical literature states that chromium
hydroxide sulfate is a tanning agent used in most U.S. leather
production, and that the other compounds in the substance serve
ancillary purposes.
ISSUE:
What is the proper classification under the HTSUSA of Parvol
PCNR, a tanning substance containing chromium hydroxide sulfate?
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.
The Explanatory Notes to the Harmonized Commodity Descrip-
tion and Coding System represent the official interpretation of
the Customs Cooperation Council on the scope of each heading;
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.
Heading 3202, HTSUSA, describes in part synthetic organic
tanning substances, inorganic tanning substances, and tanning
preparations which may or may not contain natural tanning
substances.
Explanatory Note 32.02 states that the foregoing heading
includes two distinct types of tanning products. Synthetic
organic tanning substances (syntans) include aromatic syntans,
oilbased synthetic tanning substances and resinic tanning
products that are wholly or almost wholly water-soluble.
Inorganic tanning products (mineral tannings) are based on the
salts of chromium and other metals. While there is a distinction
between the two, tanning products which are a mixture of both
types remain classified under heading 3202, HTSUSA.
We find that Parvol PCNR is an inorganic tanning product,
the essential character of which is imparted by chromium
hydroxide sulfate. It does not consist wholly of inorganic
substances; therefore, pursuant to GRI 3(b), we are of the
opinion that the subject merchandise is classifiable under
subheading 3202.90.5000, HTSUSA, providing for tanning
preparations, other, other.
HOLDING:
Parvol PCNR, a tanning preparation consisting of a mixture
of organic and inorganic tanning substances, the essential
character of which is imparted by chromium hydroxide sulfate, a
mineral tanning substance, is classified under subheading
3202.90.5000, HTSUSA, which provides for tanning preparations
other than synthetic organic tanning substances, other than
tanning preparations consisting wholly of inorganic substances.
Articles classified under that subheading for the year 1990
were subject to a general rate of duty of 5 percent ad valorem.
Since reclassification of the merchandise as indicated above
will result in a lower rate of duty than as liquidated, you are
instructed to allow the protest in full.
A copy of this decision should be attached to the Customs
Form 19 and mailed to the protestant as part of the notice of
action on the protest.
Sincerely,
John Durant, Director