CLA-2-CO:R:C:F 951376 EAB
District Director
U.S. Customs Service
511 N.W. Broadway Federal Building
Portland, Oregon 97209
Re: Application for Further Review of Protest No. 91-2904-
000189, dated November 23, 1991, concerning N-benzyloxy
carbonyloxy succinimide; CAS 13139-17-8; imides;
polybasic acids; NYRL 836305
Dear Sir:
This is a decision on a protest filed November 23, 1991,
against your decision in the classification of certain chemicals
entered May 31, 1991 and liquidated November 1, 1991.
FACTS:
The protestant entered N-benzyloxy carbonyloxy succinimide
under subheading 2933.90.37, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), a provision for describing
heterocyclic compounds with nitrogen hetero-atoms only; other;
aromatic or modified aromatic; other; other products described in
additional U.S. note 3 to section VI, to be entered at the column
one general rate of duty of 13.5% ad valorem. Customs liquidated
the merchandise under subheading 2925.19.2000, HTSUSA, a
provision for carboxyimide-function compounds; imides and their
derivatives; other; aromatic; other and assessed a duty of 15% ad
valorem.
Protestant seeks reclassification of the goods to subheading
2933.90.37, HTSUSA, providing as stated above.
Customs has previously classified the subject compound under
subheading 2925.19.2000, HTSUSA, NYRL 836305, February 13, 1989.
ISSUE:
What is the proper classification under the HTSUSA of N-
benzyloxy carbonyloxy succinimide, CAS 13139-17-8?
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 as well as section and
chapter notes 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.
Note 7, Chapter 29 (Organic Chemicals), HTSUSA, states,
inter alia, that heading 2933 does not include imides of
polybasic acids.
We are of the opinion that the subject merchandise is
properly classifiable as an imide derivative of a polybasic acid.
HOLDING:
You are instructed to deny the protest.
N-benzyloxy carbonyloxy succinimide, CAS 13139-17-8, is
classifiable under subheading 2925.19.2000, a provision for
carboxyimide-function compounds; imides and their derivatives;
other; aromatic; other.
Articles classified under that subheading for the year 1991
were subject to a general rate of duty of 15% ad valorem.
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