CLA-2 CO:R:C:F 952892 EAB
Area Director
New York Seaport
6 World Trade Center
New York, New York 10048
Re: Application for Further Review of Protest No. 1001-92-103641,
dated May 27, 1992, concerning salicylic acid
Dear Director:
This is a decision on a protest filed May 27, 1992, against
your decision in the classification of merchandise liquidated on
February 28, 1992 and entered in 1991.
FACTS:
The protestant entered all goods in subheading 2918.21.1000,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA),
a provision for, inter alia, salicylic acid suitable for medicinal
use, to be entered free of duty under the Generalized System of
Preferences (GSP) as a product of Columbia.
Customs reclassified the merchandise under subheading
2918.21.5000, HTSUSA, a provision in part for salicylic acid other
than that suitable for medicinal use, dutiable at the column 1
general rate of 3.7 cents/kilogram plus 17.9 percent ad valorem.
Protestant seeks reclassification of the goods to subheading
2918.21.1000, supra, entitled to entry free of duty as aforesaid.
Customs Laboratory analysis found a submitted sample to
consist of salicylic acid with a melting point range lower than
that of USP grade salicylic acid.
ISSUE:
What is the proper classification of salicylic acid?
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.
Since the merchandise had a melting point lower than that of
USP grade salicylic acid, we are of the opinion that it was not
suitable for medicinal use.
HOLDING:
The protest should be denied.
Salicylic acid with a melting point lower than that of USP
grade salicylic acid is properly classified under subheading
2918.21.5000, a provision for carboxylic acids with additional
oxygen function, carboxylic acids with phenol function, salicylic
acid and its salts, other.
Merchandise entered in 1991 under the foregoing subheading was
subject to the column 1 general rate of duty of 3.7 cents/kilogram
plus 17.9 percent ad valorem and not eligible for preferential
treatment under the GSP.
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