CLA-2 CO:R:C:F 951035 EAB
Mr. Andrew F. Powell
C.H. Powell Co., Inc.
170 Broadway
Suite 1610
New York, New York 10038-0037
Re: T-77; ferrate(1-),bis[4-[(5-chloro-2-hydroxyphenyl)azo]-3-
hydroxy-N-phenyl-2-naphthalenecarboxamidato (2-)]-,
ammonium, sodium and hydrogen; CAS 104815-18-1; charge
controlling agent; plain paper copier; electrophotographic
printer; 2942; metal complex dye; 3204; NYRL 850429 revoked
Dear Mr. Powell:
This is in further reply to your letter dated March 12,
1990, in which you requested from our New York office a binding
ruling on the classification of a chemical product identified as
T-77 and used as a charge controlling agent with toners in plain
paper copiers and electrophotographic printers. In response to
that request, NYRL 850429 was issued.
This is also a decision on a reconsideration of NYRL 850429
(April 9, 1990), which classified the merchandise under
subheading 3204.19.1500, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) and held that merchandise so classified
would be entered subject to the column 1 general rate of duty of
15% ad valorem.
FACTS:
The merchandise is marketed under the label T-77. Customs
New York laboratory has viewed a sample and reports that the dark
grey powder is an aromatic iron coordination complex identified
by your principal as ferrate(1-),bis[4-[(5-chloro-2-
hydroxyphenyl)azo]-3-hydroxy-N-phenyl-2-naphthalenecarboxamidato
(2-)]-, ammonium, sodium and hydrogen, listed under CAS Registry
Number 104815-18-1.
Your letter said the product was a charge controlling agent
for use with toners in plain paper copiers and
electrophotographic type printers, but contained technical
literature describing the product as a metal complex azo dye.
The complex was classified under subheading 3204.19.1500, HTSUSA,
a provision in part describing solvent dyes and preparations
based thereon and bearing duty at the rate of 15% ad valorem.
NYRL 850429, supra.
ISSUE:
What is the proper classification under the HTSUSA of T-77,
an aromatic iron coordination complex identified as ferrate(1-),
bis[4-[(5-chloro-2-hydroxyphenyl)azo]-3-hydroxy-N-phenyl-2-
naphthalenecarboxamidato (2-)]-, ammonium, sodium and hydrogen,
CAS Registry Number 104815-18-1?
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.
Explanatory Notes to the Harmonized Commodity Description
and Coding System represent the official interpretation of the
Customs Cooperation Council on the scope of each heading, and,
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 2942 is a basket provision for other organic
compounds not elsewhere specified or included in the Schedule.
Thereunder, subheading 2942.00.1000 provides for products
described in additional U.S. note 3 to section VI.
Heading 3204 describes preparations as specified in note 3
to chapter 32 of the Schedule based on synthetic organic coloring
matter. Thereunder, subheading 3204.19.1500 provides for
products described in additional U.S. note 3 to section VI.
In reviewing this matter we have concluded that the product
is used for its charge control properties rather than for its
dyeing properties. In view of this conclusion and based upon the
chemical composition and structure of T-77, we are of the opinion
that it is classifiable according to the terms of the headings of
chapter 29, and, since T-77 is not elsewhere specified or
included, under heading 2942.
HOLDING:
T-77, an aromatic iron coordination complex identified as
ferrate(1-), bis[4-[(5-chloro-2-hydroxyphenyl)azo]-3-hydroxy-N-
phenyl-2-naphthalenecarboxamidato (2-)]-, ammonium, sodium and
hydrogen, CAS Registry Number 104815-18-1, is classifiable under
subheading 2942.00.1000, which provides for other organic
compounds; aromatic or modified aromatic; drugs; products
described in additional U.S. note 3 to section VI.
Merchandise classified under this subheading is subject to
the column 1 general rate of duty of 13.5% ad valorem.
This decision should be considered a revocation of NYRL
850429 pursuant to 19 CFR 177.9(d)(1).
Sincerely,
John Durant, Director
Commercial Rulings Division