CLA-2 CO:R:C:F 950800 EAB
District Director
U.S. Customs Service
P.O. Box 1490
St. Albans, Vermont 05478
Re: Application for Further Review of Protest No. 0201-91-
100160, dated March 13, 1991, liquidated December 28,
1990, concerning ammonium chloride
Dear Sir:
This is a decision on a protest filed March 13, 1991,
against your decision in the classification of merchandise
liquidated December 28, 1990.
FACTS:
The merchandise is ammonium chloride. The Exporter's
Certificate of Origin denominates it as "ammonia compound."
The protestant claims that the goods are classifiable under
subheading 2814.20, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), a provision for ammonia in aqueous
solution, to be entered free of duty.
Customs classified the goods under subheading 2827.10,
(HTSUSA), a provision for chlorides; ammonium chloride, dutiable
at the general rate of duty of 2.9% ad valorem.
ISSUE:
What is the proper classification under the HTSUSA of
ammonium chloride?
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.
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 terms of heading 2827, HTSUSA, accurately describe the
subject merchandise. We are of the opinion that the subject
goods answer to the description in the heading and are properly
classifiable under subheading 2827.10, HTSUSA.
HOLDING:
Ammonium chloride is classifiable under subheading
2827.10.0000, HTSUSA, a provision for ammonium chloride. Entries
of merchandise classified under this subheading for the year 1990
were dutiable at the column one general rate of duty of 2.9% ad
valorem and products of Canada classifiable thereunder were
eligible for a special rate of duty of 1.7% ad valorem under the
U.S.-Canada Free Trade Agreement, upon compliance with applicable
law and Customs Regulations.
You are instructed to deny the protest, except to the extent
that classification of the merchandise as indicated above results
in a partial allowance.
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