CLA-2-RR:CR:GC 960247 EAB
Area Director
U.S. Customs Service
6 World Trade Center
New York, New York 10048
Re: Protest 1001-95-110873 concerning merchandise identified as
glycyl HCl, 2-N-benzyl-N-tert-butyl amino-4'-hydroxy-3'-hydroxymethyl-acetophenone hydrochloride, CAS No. 24085-08-3, a number not listed in the Chemical Appendix
Dear Area Director:
This is our decision on protest 1001-95-110873 filed
December 26, 1995, against your decision in the classification
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) of merchandise entered May 13, 1995,
liquidated September 29, 1995.
FACTS:
The merchandise was entered in subheading 2922.50.0700,
HTSUSA (1995), an eo nomine provision in part for 2-N-benzyl-N-tert-butyl amino-4'-hydroxy-3'-hydroxymethyl-acetophenone
hydrochloride, the chemical name of glycyl HCl. Products
classified therein were entitled to be entered free of duty in
1995.
Customs liquidated the merchandise in subheading
2922.50.3500, HTSUSA, a residual provision for aromatic oxygen-function amino-compounds dutiable at the column one General rate
of 13.5 percent ad valorem.
Beginning in calendar year 1996, subheading 2922.50.0700,
HTSUSA, did not provide for the subject merchandise by its common
or any other chemical name. Beginning in calendar year 1996,
glycyl HCl has been classified in subheading 2922.50.3500,
HTSUSA.
Protestant seeks reclassification to subheading
2922.50.0700, HTSUSA.
ISSUE:
Whether glycyl HCl, 2-N-benzyl-N-tert-butyl amino-4'-hydroxy-3'-hydroxymethyl-acetophenone hydrochloride, CAS No.
24085-08-3, a number not listed in the Chemical Appendix, entered
during calendar year 1995, is dutiable at post 1995 rates.
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.
We find that glycyl HCl, 2-N-benzyl-N-tert-butyl amino-4'-hydroxy-3'-hydroxymethyl-acetophenone hydrochloride, CAS No.
24085-08-3, a number not listed in the Chemical Appendix, entered
during calendar year 1995, was classifiable and thereupon
dutiable as provided for in the 1995 tariff schedule.
HOLDING:
Glycyl HCl, 2-N-benzyl-N-tert-butyl amino-4'-hydroxy-3'-hydroxymethyl-acetophenone hydrochloride, CAS No. 24085-08-3, a
number not listed in the Chemical Appendix, entered during
calendar year 1995, was classifiable in subheading 2922.50.0700,
HTSUSA (1995) and entitled to be entered free of duty.
Since reclassification of the merchandise as indicated above
would result in a lower rate of duty as claimed, you should allow
the protest in full.
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 A. Durant, Director
Commercial Rulings Division