HQ 950414
February 6,1992
CLA-2 CO: R:C:F 950414 JGH
TARIFF NO. : 2917.19.27
Area Director
New York Seaport
6 World Trade Center
New York, N.Y. 10048
RE: Decision on Application for Further Review of Protest
No. 1001-1-103946, on the Classification of Succinic
Anhydride, nonbenzenoid.
Dear Sir:
This protest involves the classification of a chemical
product from Italy under the Harmonized Tariff Schedule of
the United States (HTSUS).
FACTS:
The succinic anhydride is said to be made by first
oxidizing n-butane in a fluidized bed reactor to produce
maleic anhydride. The maleic anhydride is then hydrgenated
to form succinic anhydride, which is then distilled and purified.
The maleic acid used, it is asserted, is derived
from nonbenzenoid sources (or as now referred to in the HTSUS
as aromatic).
ISSUE:
Whether the succinic acid in question is classifiable
under the provision for other derivatives of maleic acid, in
subheading 2917.19.2700, HTSUS (aromatic), or 2917.19.5050,
HTSUS, (nonaromatic).
-2-
LAW AND ANALYSIS:
It is urged by the importer that since a distinction was
made in the previous tariff, the Tariff Schedules of the United
States (TSUS), between benzenoid and nonbenzenoid chemicals and
their derivatives, as far as classification is concerned, a
similar distinction should be made for the aromatics under the
HTSUS. If such a distinction were made, it is claimed, this
succinic anhydride would be classifiable in subheading
2917.19.50, HTSUS, a provision with a lower rate of duty.
Under the TSUS, benzenoid (aromatic) chemicals were
classified in a separate part of the tariff- part 1, Schedule 4,
TSUS. However, under the HTSUS they are classifiable under
the provision of the tariff which most specifically describes the
chemical, which provision may or may not have a separate
(aromatic) heading.
Subheading 2917.19.20, HTSUS, provides in pertinent part:
Succinic acid derived in whole or in part
from maleic anhydride or cyclohexane...and
anhydrides, halides, peroxides, peroxyacids
and other derivatives of adipic acid, of
fumaric acid derived in whole or in part
from aromatic hydrocarbons, of maleic acid,
of succinic acid derived in whole or in part
from maleic anhydride or from cyclohexane or
of glutaric acid derived in whole or in part
from cyclopentanone, not elsewhere specified
or included:
While the provision does specify that it covers fumaric
derived in whole or in part from aromatic hydrocarbons, there
is no such qualification in regard to succinic anhydride; it
merely states that it covers anhydrides of succinic acid derived
in whole or in part from maleic anhydride, (regardless of whether
or not the source of the maleic anhydride is aromatic).
While we agree with the protestant that perhaps the
provision should be clarified, Customs has no authority to
alter any of the language of the tariff provisions.
-3-
HOLDING:
The protest should be denied in full.
A copy of this decision should be attached to the Customs
Form 19 and provided to the protestant as part of the notice of
action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division
hurley library/peh
950414