CLA-2 RR:TC:FC 959549 RC
2932.99.9000 (1996)
Port Director of Customs
Port of San Francisco
c/o Chief, Residual Liquidation and Protest Branch
555 Battery Street
San Francisco, California 94111
RE: Application for Further Review of Protest No. 2809-95-101339, filed September 20, 1995, concerning the
classification of D-Glucosamine Sulfate.
Dear Director:
This is a decision on a protest filed against your decision
in the classification of goods that were entered in January of
1995 and liquidated June 10, 1995.
FACTS:
The product in question, invoiced as "D-Glucosamine
Sulfate," was entered under the provision for edible products of
animal origin, not elsewhere specified or included, in subheading
0410.00.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), dutiable at 2.3 percent ad valorem. At the
time of liquidation, the Customs office in San Francisco
classified the product in subheading 2932.90.7000, HTSUSA. The
protest indicates that prior to importation, Customs personnel
advised the importer to classify the product under subheading
0410.00.0000, HTSUSA.
ISSUE:
Whether the D-Glucosamine Sulfate in question is
classifiable under heading 2932, HTSUS, the provision for
succinic acid derived in whole or in part from maleic anhydride
or from cyclohexane; or under heading 0410, HTSUS, the provision
for other acyclic polycarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their derivatives.
LAW AND ANALYSIS:
The proper classification of D-Glucosamine Sulfate, under
the HTSUSA, is governed by the General Rules of Interpretation
(GRI's). The systematic detail of the harmonized system is such
that virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relative Section or Chapter Notes.
In the event that the goods cannot be classified solely on
the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may then be applied. The
Explanatory Notes (ENs) to the Harmonized Commodity Description
and Coding System, which represent the official interpretation of
the tariff at the international level, facilitate classification
under the HTSUSA by offering guidance in understanding the scope
of the headings and GRI's. D-Glucosamine Sulfate is classifiable
under GRI 1.
Section I of the HTS includes chapters 1 through 5 and
provides for animal products, either alive, fresh, chilled or
frozen, or preserved by drying or salting. Products of Section I
may be processed by boning, slicing, or grinding into flours or
powders. Chapter 4 includes dairy products, both fresh and
fermented, eggs in shell or shelled which have been cooked or
otherwise prepared, natural honey and, in heading 04.10, other
edible animal products of the Section which are not provided for
elsewhere. The ENs to heading 04.10 indicate the type of edible
animal product provided for therein, as follows:
This heading covers products of animal origin suitable
for consumption, not specified or included elsewhere in
the Nomenclature.
It includes:
(1) Turtles' eggs. These are eggs laid by
river or marine turtles; they may be fresh,
dried or otherwise preserved.
(2) Salanganes' nests. ("birds' nests").
These consist of a substance secreted by the
bird which solidifies rapidly on exposure to
air.
The instant product, D-Glucosamine Sulfate, is not a product
of animal origin, or preparation thereof, similar to turtles'
eggs or Salanganes' nests, items included in heading 04.10, nor
has this product been prepared or preserved by the methods
permitted for goods of Section I. It is, in fact, a chemical
compound derived from a crude natural material, that is, said to
be isolated from natural chitin. The American College
Dictionary, (Random House, New York: 1970), defines the term
"chitin" as "a characteristic horny organic component of the
cuticula of arthropods." The term "cuticula" is defined as "the
outer non-cellular layer of the arthropod integument, composed of
a mixture of chitin and protein, but commonly containing other
hardening substances." Hawley's Condensed Chemical Dictionary,
12th ed., (Van Nostrand Reinhold Company, New York: 1933)
defines "chitin" on page 256, as:
A glucosamine polysaccharide. Contains approximately 7
percent nitrogen and is structurally similar to
cellulose. Principal constituent of the shells of
crabs, lobsters, and beetles. It is also found in some
fungi, algae, and yeasts.
Properties: White, amorphous, semitransparent mass;
insoluble in the common solvents; soluble in
concentrated hydrochloric, sulphuric, and nitric acids.
Use: Biological research, source of chitosan.
D-Glucosamine Sulfate is an organic chemical compound
derived from chitin and designated by the Chemical Abstracts
Services (CAS) Registry Name 2-amino-2-deoxy-D-glucose sulfate.
Legal note 1(a) in chapter 29 states that "Except where the
context otherwise requires, the headings of this chapter apply
only to: (a) Separate chemically defined organic compounds,
whether or not containing impurities."
As a separate chemically defined organic compound, with its
own unique CAS name, D-Glucosamine Sulfate is properly
classifiable in chapter 29. The Customs Laboratory at New York
identifies this compound as a non-aromatic heterocyclic compound
with oxygen hetero-atoms. Heading 2932, HTSUS, provides for
Heterocyclic compounds with oxygen hetero-atom(s) only; nucleic
acids and their salts. Accordingly, the classification of the
instant product will be within this heading.
Since this compound does not contain an unfused furan ring
in its structure and is not a lactone, proper classification at
the final subheading level would be in the residual subheading
2932.90.9000, HTSUSA, the provision for non-aromatic compounds
(1995). The code for this provision changed from the subheading
number 2932.90.5000, in 1994, to 2932.90.9000, in 1995, to
2932.99.9000, in 1996. As a result of these changes, it appears
that some of the entries for this merchandise were inadvertently
classified in a subheading for other aromatic compounds which
carries a significantly higher duty rate.
With regard to the protestant's claim that Customs personnel
advised classification of the instant product in a provision
different from the provision deemed proper at liquidation, we
note that the Customs Regulations, setting forth the procedure
for requesting binding classification rulings, clearly indicate
that oral advice is not binding on the Customs Service. See, 19
C.F.R. 177.1(d) and 177.2.
HOLDING:
The D-Glucosamine Sulfate falls into subheading
2932.90.9000, HTSUSA, the provision for other non-aromatic
heterocyclic compounds with oxygen hetero-atoms, dutiable at 3.7
percent ad valorem (1995).
You are instructed to deny the protest except to the extent
that reliquidation of the entries in accordance with this
decision results in a partial refund of duties. 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.
In accordance with Section 3 A (11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, 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 the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the 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