CLA-2 RR:CR:GC 960537 RC
Mr. John Casanas
AJ International Inc.
181 South Franklin Avenue, Room 308
Valley Stream, New York 11581
RE: Modification of NY 889814; 3-methyl-2-nitrobenzoic acid
Dear Mr. Casanas:
We have been asked to reconsider NY 889814, dated September
17, 1993. This ruling, issued to you on behalf of your company
concerns classification of various chemicals, including, 3-methyl-2-nitrobenzoic acid, under the Harmonized Tariff Schedule
of the United States (HTSUS). This letter is to inform you that,
with respect to the classification of 3-methyl-2-nitrobenzoic
acid, NY 889814 no longer reflects the views of the U.S. Customs
Service.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of NYRL 884433 was published on
March 18, 1998, in the Customs Bulletin, Volume 32, Number 11.
No comments were received in response to the notice. The
following represents our position.
FACTS:
In NY 889814, Customs classified 3-methyl-2-nitrobenzoic
acid (CAS # 5437-38-7) in subheading 2916.39.4000, HTSUS, the
provision for other aromatic monocarboxylic acids, their
anhydrides, halides, peroxides, peroxyacids and their
derivatives, products described in additional U.S. note 3 to
section VI, dutiable at the rate of 13.5 percent ad valorem
(1993). At that time, Customs was unaware that 3-methyl-2-nitrobenzoic acid is also known as 2-Nitro-m-toulic acid.
ISSUE:
What is the proper tariff classification of 3-methyl-2-nitrobenzoic acid under the HTSUS?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the HTSUS 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 GRIs may then
be applied. GRI 6 provides that the GRIs apply in the same
fashion to subheadings within the same heading. The products at
issue are classifiable by applying GRI 1, that is, according to
the terms of the applicable heading and subheading.
Subheading 2916.39.0300, HTSUS, is an eo nomine provision
that specifically provides for 2-Nitro-m-toluic acid. Given that
3-methyl-2-nitrobenzoic acid is also known as 2-Nitro-m-toluic
acid, we find that 3-methyl-2-nitrobenzoic acid is properly
classified in subheading 2916.39.0300, HTSUS.
HOLDING:
3-methyl-2-nitrobenzoic acid is properly classifiable in
subheading 2916.39.0300, HTSUS, as "[u]nsaturated acyclic
monocarboxylic acids, cyclic monocarboxylic acids, their
anhydrides, halides, peroxides and peroxyacids; their
halogenated, sulfonated, nitrated or nitrosated derivatives:
Aromatic monocarboxylic acids, their anhydrides, halides,
peroxides, peroxyacids and their derivatives: Other:
2-Nitro-m-toluic acid." The applicable rate of duty in 1998 is
6.6 percent ad valorem.
NY 889814, dated September 17, 1993, is modified.
In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C. 1625
does not constitute a change of practice or position in
accordance with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1).
Sincerely,
John Durant, Director
Commercial Rulings Division