CLA-2 CO:R:C:F 952287 EAB
District Director
U.S. Customs Service
P.O. Box 37260
Milwaukee, Wisconsin 53237-0260
Re: Application for Further Review of Protest No. 3701-92-
100030, dated May 8, 1992, concerning ethyl 2-methyl-
butyrate; 2-methylbutanoic acid ethyl ester; CAS 7452-79-1
not listed; valeric acid
Dear Sir:
This is a decision on a protest filed May 8, 1992, against
your decision in the classification of merchandise liquidated on
May 8, 1992 and entered in 1991.
FACTS:
The protestant entered all goods in subheading 2915.60.5000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), a provision for saturated acyclic monocarboxylic acids,
butyric acids, valeric acids, their salts and esters, other,
dutiable at the column 1 general rate of 2.1 percent ad valorem.
Customs reclassified the merchandise under subheading
2915.90.5000: saturated acyclic monocarboxylic acids, other,
other, other, dutiable at the column 1 general rate of 3.8
percent ad valorem.
Protestant seeks reclassification of the goods to subheading
2915.60.5000, claiming that the chemical is an ester of valeric
acid.
The compound is also known as 2-methylbutanoic acid ethyl
ester, CAS# 7452-79-1, a number not listed in the Chemical
Appendix, and has the following non-cyclic structure:
CH3
/
CH3-CH2-CH-C-O-CH2-CH3
//
O
ISSUE:
What is the proper classification under the HTSUSA of ethyl
2-methyl-butyrate or 2-methylbutanoic acid ethyl ester, having
CAS# 7452-79-1, a number is not listed in the Chemical Appendix?
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.
Valeric acid has two structural isomers:
CH3-CH2-CH2-CH2-C-OH CH3-CH-CH2-C-OH
// / //
O CH3 O
n-valeric acid isovaleric acid
Ethyl 2-methylbutyrate, or 2-methylbutanoic acid ethyl ester,
contains neither of the foregoing structures and is not, as
claimed by the protestant, an ester of valeric acid.
HOLDING:
You are instructed to deny the protest.
Ethyl 2-methyl-butyrate or 2-methylbutanoic acid ethyl
ester, CAS# 7452-79-1, a number not listed in the Chemical
Appendix, is classifiable under subheading 2915.90.5000, a
provision for saturated acyclic monocarboxylic acids, other,
other, other.
Merchandise classifiable under the foregoing subheading for
the year 1991 were subject to a column 1 general rate of duty of
3.8 percent 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