CLA-2 CO:R:C:F 952341 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-
100031, dated May 7, 1992, concerning methyl trimethyl-
acetate; 2,2-dimethylpropanoic acid methyl ester; CAS 598-
98-1 not listed; valeric acid; 15-crown-5; 1,4,7,10,13-
pentaoxacyclopentadecane; CAS 33100-27-5 not listed; ethers;
heterocyclic
Dear Sir:
This is a decision on a protest filed May 7, 1992, against
your decision in the classification of merchandise liquidated on
April 10, 1992 and entered in 1991.
FACTS:
The protestant entered methyl trimethyacetate 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 that 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.
The protestant entered 15-crown-5 in subheading
2932.90.5000, HTSUSA, a provision for heterocyclic compounds with
oxygen hetero-atom(s) only, other, other, dutiable at the column
1 general rate of 3.7 percent ad valorem.
Customs reclassified that merchandise under subheading
2909.20.0000, a provision for, inter alia, ethers, cyclanic,
dutiable at the column 1 general rate of 3.7 percent ad valorem.
Protestant seeks reclassification of methyl trimethylacetate
to subheading 2915.60.5000, claiming that the chemical is an
ester of valeric acid and seeks reclassification of 15-crown-5 to
subheading 2932.90.5000, claiming that the chemical is a
heterocyclic compound with oxygen hetero-atom(s) only.
The compound methyl trimethylacetate is also known as 2,2-
dimethylpropanoic acid methyl ester, CAS 598-98-1, a number not
listed in the Chemical Appendix, and has the following non-
cyclic structure:
H3C O
\ //
CH3-C-C-O-CH3
/
H3C
The compound 15-crown-5 is also known as 1,4,7,10,13-penta-
oxacyclopentadecane, CAS 33100-27-5, a number not listed in the
Chemical Appendix, and has a ring structure consisting of five(5)
-C-O-C- units.
ISSUE:
What is the proper classification under the HTSUSA of methyl
trimethyl-acetate or 2,2-dimethylpropanoic acid methyl ester,
CAS# 598-98-1, a number not listed in the Chemical Appendix, and
15-crown-5 or 1,4,7,10,13-pentaoxacyclopentadecane, CAS# 33100-
27-5, a number 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
Methyl trimethyl-acetate or 2,2-dimethylpropanoic acid
methyl ester contains neither of the foregoing structures and is
not, as claimed by the protestant, an ester of valeric acid.
15-crown-5 or 1,4,7,10,13-pentaoxacyclopentadecane, has the
classic ether structure of the -C-O-C- functional group, but is,
as its chemical name indicates, a five oxygen membered
(pentaoxa), ten carbon membered (decane) ring (cyclo) consisting
of five (penta) functional groups that is more specifically
provided for under heading 2932, a provision for heterocyclic
compounds containing oxygen hetero-atom(s) only.
HOLDING:
The compound methyl trimethylacetate, also known as 2,2-
dimethylpropanoic acid methyl ester, CAS 598-98-1, a number not
listed in the Chemical Appendix, is classifiable under subheading
2915.90.5000, HTSUSA, a provision for a provision for saturated
acyclic monocarboxylic acids, other, other, other.
Merchandise classifiable under the foregoing subheading for
the year 1991 was subject to a column 1 general rate of duty of
3.8 percent ad valorem.
The compound 15-crown-5, also known as 1,4,7,10,13-penta-
oxacyclopentadecane, CAS 33100-27-5, a number not listed in the
Chemical Appendix, is classifiable under subheading 2932.90.5000,
HTSUSA, a provision for heterocyclic compound with oxygen hetero-
atom(s) only; other; other.
Merchandise classifiable under the foregoing subheading for
the year 1991 was subject to a column 1 general rate of duty of
3.7 percent ad valorem.
Since the rate of duty for the independently arrived at
classification is the same as the rate for the liquidated
classification, you are instructed to deny the protest 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