CLA-2 RR:CR:GC 962429 MGM
Carol D. Gillis
SmithKline Beecham Pharmaceuticals
One Franklin Plaza
200 North 16th Street
Philadelphia, PA 19102
RE: (R)-alpha-(Chlorocarbonyl)benzyl Formate; CAS 29169-64-0
Dear Ms. Gillis:
This is in response to your letter, dated October 7, 1998, to the Director, Customs National Commodity Specialist Division, New York, in which you request a binding classification ruling for (R)-alpha-(chlorocarbonyl)benzyl formate under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for reply. We regret the delay.
FACTS
(R)-alpha-(Chlorocarbonyl)benzyl formate has the chemical formula C9H7ClO3 and the Chemical Abstract Service (CAS) registry number 29169-64-0. It is also known as d-mandeloyl chloride formate and o-formyl-d-mandelic acid chloride. It is listed in the pharmaceutical appendix. (R)-alpha-(Chlorocarbonyl)benzyl formate is an ester of formic acid and mandeloyl chloride.
ISSUE:
What is the classification of (R)-alpha-(chlorocarbonyl)benzyl formate?
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. 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 requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
(R)-alpha-(Chlorocarbonyl)benzyl formate is an ester of formic acid and mandeloyl chloride. Esters of acids of subchapters I to VII of Chapter 29, HTSUS, with organic compounds of these subchapters are classified with that compound which is classified in the heading placed last in numerical order in these subchapters. Note 5 (a), Chapter 29, HTSUS. Formic acid, by itself, is classified in subchapter VII, subheading 2915.11.00, HTSUS, an eo nomine provision. Mandeloyl chloride, by itself, falls in subchapter VII, subheading 2918.19.90, HTSUS, the residual provision for halides of carboxylic acids with alcohol function but without other oxygen function. See General EN, Subchapter VII (B), on “acid halides.” In keeping with Chapter Note 5 (a), the ester of these two compounds is classified in subheading 2918.19.90, HTSUS.
This is consistent with Subheading Note 1 to Chapter 29, which reads as follows:
Within any one heading of this chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheadings concerned.
Here, mandeloyl chloride is a derivative of mandelic acid and would be classified in subheading 2918.17, HTSUS, the provision for “[p]henylglycolic acid ([m]andelic acid), its salts and esters,” if there were no provision named “other.” However, as such a provision is present in this series of subheadings, derivatives of mandelic acid must be classified therein.
Subheading 2918.19.90, HTSUS, has a rate of duty of “Free” followed by the symbol “K” in parantheses appearing in the “Special” subcolumn. In addition, (R)-alpha-(chlorocarbonyl)benzyl formate is listed in the Pharmaceutical Appendix to the HTSUS. It is therefore eligible for duty-free entry. General Note 13, HTSUS.
HOLDING:
(R)-alpha-(Chlorocarbonyl)benzyl formate is classified in subheading 2918.19.90, HTSUS, and is subject to a duty rate of “Free.”
Sincerely,
John Durant, Director
Commercial Rulings Division