CLA-2 RR:TC:FC 958733 EAB
Port Director
U.S. Customs Service
P.O. Box 1490
St. Albans, Vermont 05478
Re: Application for Further Review of Protest No. 0201-95-100184, dated May 9, 1995, liquidated April 14, 1995,
concerning p-diazo diphenylamine sulfate
Dear Port Director:
This is a decision on a protest filed May 9, 1995, against
your decision in the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of merchandise
entered January 6, 1995, liquidated April 14, 1995.
FACTS:
The protestant sought entry of p-diazo diphenylamine sulfate
under subheading 2927.00.2000, HTSUSA, a provision in part for
diazo-compounds used as photographic chemicals, dutiable at the
column one General rate of 7.7 percent ad valorem.
Customs liquidated the merchandise under subheading
2927.00.5000, HTSUSA, a provision for diazo-compounds used as
photographic chemicals, bearing duty at the column one General
rate of 18.6 percent ad valorem.
Protestant seeks reclassification to subheading 2927.00.2000
(now renumbered 2927.00.2500), HTSUSA, stating that the
merchandise is used to prepare photo-active polymers used to
generate images in offset and silk screen printing.
ISSUE:
Whether p-diazo diphenylamine sulfate is a "photographic
chemical" for purposes of classification under the HTSUSA.
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.
Para- or p-diazo diphenylamine sulfate is used in the
preparation of photographic chemicals but is not itself a
"photographic chemical" for purposes of the HTSUSA.
HOLDING:
You are instructed to deny the protest.
Para- or p-diazo diphenylamine sulfate was properly
classified under subheading 2927.00.2000, HTSUSA (1995), a
provision in part for diazo-compounds, other, other, other.
A copy of this decision should be attached to the Customs
Form 19 and provided to the protestant as a part of the notice of
action on the protest.
In accordance with section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1992, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with this decision
must be accomplished prior to the mailing of this decision by
your office. Sixty days from the date of this decision, the
Office of Regulations and Rulings will take steps to make the
decision available to Customs personnel via the Customs Rulings
Module in ACS and the public via the Diskette Subscription
Service, Freedom of Information Act and other public access
channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division