CLA-2 CO:R:C:F 952521 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-
100059, dated August 3, 1992, concerning manganic
acetylacetonate; barium acetylacetonate hydrate; tripropyl
orthoformate; ligands; chelates; coordination compounds;
heading 2911; heading 2914; EN 29.15
Dear Sir:
This is a decision on a protest filed August 3, 1992,
against your decision in the classification of merchandise
liquidated on May 8, 1992 and entered in 1991.
FACTS:
The protestant entered manganic acetylacetonate and barium
acetylacetonate hydrate in subheading 2942.00.5000, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), a
provision for other organic compounds; other (than aromatic or
modified aromatic), dutiable at the column 1 general rate of 3.7
percent ad valorem.
Customs reclassified the merchandise under subheading
2914.19.0000, HTSUSA, a provision for, inter alia, ketones, and
certain of their derivatives, acyclic ketones without other
oxygen function, other, dutiable at the column 1 general rate of
4 percent ad valorem.
The protestant entered tripropyl orthoformate in subheading
2911.00.000, a provision for, inter alia, acetals dutiable at the
column 1 general rate of 5.3 percent ad valorem.
Customs reclassified the merchandise under subheading
2915.90.5000, a provision for saturated acyclic monocarboxylic
acids and their anhydrides, etc., dutiable at the column 1
general rate of 3.8 percent ad valorem.
Protestant seeks reclassification of the manganese and
barium compounds to subheading 2942.00.5000, claiming that those
compounds are metal chelates not elsewhere specified or provided
for in any of the headings of Chapter 29 and reclassification of
the tripropyl orthoformate to subheading 2915.13.5000, claiming
that the compound is an ester of formic acid subject to the 1991
column 1 general rate of duty of 3.7 percent ad valorem.
Customs NY Laboratory reports that manganic acetylacetonate
and barium acetylacetonate hydrate are coordination compounds,
i.e., chelates, formed, respectively, when the metallic cations
of manganese and barium bond to the ligand that is the
acetylacetonate anion. Such coordination compounds are not
specifically provided for in any heading of Chapter 29.
Customs NY Laboratory reports that tripropyl orthoformate is
an ester of orthoformic acid. Furthermore, orthoformic acid is a
hydrated carboxylic acid, such acids existing not as free acids
but as stable esters.
ISSUE:
What is the proper classification under the HTSUSA of
manganic acetylacetonate, barium acetylacetonate hydrate and
tripropyl orthoformate?
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.
Explanatory Notes (ENs) 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.
Manganic acetylacetonate and barium acetylacetonate hydrate
are coordination compounds that are not specifically provided for
in any heading of Chapter 29. We find, therefore, that each is
classifiable under heading 2942, a provision for other organic
compounds not elsewhere specified or included.
While tripropyl orthoformate is an ester of a carboxylic
acid and classifiable under heading 2915, Explanatory Note 29.15
makes it clear that such stable esters are known as "ortho-
esters" and are considered esters of hydrated carboxylic acids
and not of carboxylic acids. We find that tripropyl orthoformate
is properly classifiable under subheading 2915.90 as an ester of
an acid other than those set out in prior headings.
HOLDING:
Manganic acetylacetonate and barium acetylacetonate hydrate
are classifiable under subheading 2942.00.5000, a provision for
other organic compounds; other.
Merchandise which was entered under the foregoing subheading
in 1991 was subject to the column 1 general rate of duty of 3.7
percent ad valorem.
Tripropyl orthoformate is classifiable under subheading
2915.90.5000, a provision for saturated acyclic monocarboxylic
acids and their anhydrides, halides, peroxides and peroxyacids;
their halogenated, sulfonated, nitrated or nitrosated
derivatives; other; other; other.
Merchandise which was entered under the foregoing subheading
in 1991 was subject to the column 1 general rate of duty of 3.8
percent ad valorem.
You are instructed to deny the protest, except to the extent
that reclassification 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