CLA-2 CO:R:C:F 955532 K
District Director
U. S. Customs Service
6269 Ace Industrial Drive
Post Office Box 37260
Milwaukee, Wisconsin 53237-0260
RE: Application For Further Review of Protest No. 3701-93-100135:
Cis-3,5-Cyclohexadiene-1,2-Diol in Ethyl Acetate and 3,5-
Diiodoanthranilic Acid
District Director:
The following is our decision in response to the referral
by your office, dated December 3, 1993, of the request for
further review of the above-referenced protest.
FACTS:
The consumption entry covering the imported merchandise was
liquidated on August 3, 1993, and a timely protest was filed on
November 3, 1993. Two of the line items are subject to the
protest.
Upon liquidation of the entry, CIS-3,5-Cyclohexadiene-1,2-
Diol, 20 % (by weight) solution in Ethyl Acetate, was classified
in subheading 3823.90.4500, Harmonized Tariff Schedule of the
United States (HTSUS), with duty at 7 percent ad valorem. The
protestant, in a submission dated April 16, 1994, abandoned a
claim for classification in subheading 2906.19.00, HTSUS, and
requested reliquidation in subheading 3823.90.5050, HTSUS, which
provides for other chemical mixtures not else specified, with
duty at 5 percent ad valorem.
Upon liquidation of the entry, 3,5-Diiodoanthranilic Acid
was classified in subheading 2916.39.7000, HTSUS, with duty at
3.7 cents per kilogram, plus 17.9 percent ad valorem and the
protestant requested reliquidation in subheading 2922.49.3500,
HTSUS, which provides for other aromatic amino-acids and their
-2-
esters, with duty at the rate of 3.7 cents per kilogram, plus
15.6 percent ad valorem.
ISSUE:
The issue concerns the proper tariff classification of the
above-referenced chemicals.
LAW AND ANALYSIS:
Subheading 3823.90.4500, HTSUS, provides for certain other
mixtures that are in whole or in part of hydrocarbons derived in
whole or in part from petroleum, shale oil or natural gas. The
protestant opines that Cis-3,5-Cyclohexadiene-1,2-Diol, 20 % (by
weight) solution in Ethyl Acetate does not contain a hydrocarbon
and therefore, the chemical is not classified in subheading
3823.90.4500, HTSUS. In a laboratory report, Customs agrees with
the protestant and concludes that the two chemicals in this
mixture are an alcohol and an ester and since the mixture is not
provided elsewhere, it is classifiable as other chemical mixtures
not elsewhere specified or included, in subheading 3823.90.5050,
HTSUS. We agree with your recommendation to accept the claimed
classification.
We also agree with your recommendation to accept the
claimed classification of the protestant for 3,5-
Diiodoanthranilic Acid in subheading 2922.49.3500, HTSUS.
HOLDING:
The product, Cis-3,5-Cyclohexadiene-1,2-Diol, 20 % (by
weight) solution in Ethyl acetate, is classifiable in subheading
3823.90.5050, HTSUS, as other mixtures not elsewhere specified or
included, with duty at the general rate of 5 percent ad valorem.
The product, 3,5-Diiodoanthranilic Acid, is classifiable in
subheading 2922.49,3500, HTSUS, as other aromatic-acids and their
esters, with duty at the general rate of 3.7 cents per kilogram,
plus 15.6 percent ad valorem.
You are directed to allow the protest in full.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, Revised Protest Directive, dated August 4, 1993, a
copy of this decision attached to Customs Form 19, Notice of
Action, should be provided by your office to the protestant no
later than 60 days from the date of this decision and any
reliquidations of entries in accordance with this decision must
be accomplished prior thereto. Sixty days from the date of this
decision the Office of Regulations and Rulings will take steps to
make this decision available to Customs personnel via the Customs
-3-
Rulings Module in ACS and the public via the Diskette
Subscription Service, Lexis, Freedom of Information Act and other
public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division