CLA-2 RR:CR:GC 963686 nel
Port Director
U. S. Customs Service
10 Causeway Street, Suite 603
Boston, MA 02222-1059
RE: Protest 0401-99-100328; amino acid derivatives
Dear Port Director:
This is our decision on protest 0401-99-100328 timely filed on October 25, 1999, by counsel on behalf of the Genzyme Corp., against your decision on the classification of thirteen amino acid derivatives under the Harmonized Tariff Schedule of the United States (HTSUS). The entries dated November 5, 1998, and February 2, 1999, were liquidated on July 30, 1999.
FACTS:
The merchandise included in the protest consists of thirteen amino acid derivatives. Each product is an amino acid with more than one additional functional group. It is not disputed that these products are amino acid derivatives.
These amino acid derivatives are designed to enable peptide synthesis. According to the manufacturer, they contain temporary protecting groups, which serve solely to enable peptide synthesis by protecting the functional groups or side groups of the amino acids from undesired chemical reaction. After successful synthesis the protecting groups are removed from the peptide and only the amino acid remains and functions in the peptide. The protecting group in the instant amino acid derivatives is identified as Fmoc (9-fluorenylmethoxycarbonyl).
The importer submitted detailed information on each of the amino acid derivatives. That information, which included the chemical name, structure, and CAS registry number, has been used by the Customs laboratory to describe and classify these products. None of the CAS registry numbers provided for the amino acid derivatives is listed in the Chemical Appendix to the HTSUS.
The amino acid chemical compounds under protest are as follows:
Product name: Fmoc-L-Leu-OH, CAS #35661-60-0
Name in full: Na-9-Fluorenylmethoxycarbonyl-L-leucine
Product name: Fmoc-L-Ser(tBu)-OH, CAS #71989-33-8
Name in full: Na-9-Fluorenylmethoxycarbonyl-O-tert.butyl-L-serine
Product name: Fmoc-L-Thr(tBu)-OH, CAS #71989-35-0
Name in full: Na-9-Fluorenylmethoxycarbonyl-O-tert.butyl-L-threonine
Product name: Fmoc-L-Val-OH, CAS #68858-20-8
Name in full: Na-9-Fluorenylmethoxycarbonyl-L-valine
Product name: Fmoc-L-Asp(OtBu)-OH, CAS #71989-14-5
Name in full: Na-9-Fluorenylmethoxycarbonyl-L-aspartic acid-4-tert.butylester
Product name: Fmoc-L-Glu(OtBu)-OH, CAS #71989-18-9
Name in full: Na-9-Fluorenylmethoxycarbonyl-L-glutamic acid-y-tert.butylester
Product name: Fmoc-L-His(Trt)-OH, CAS #128545-09-5
Name in full: Na-9-Fluorenylmethoxycarbonyl-N-trityl-L-histidin
Product name: Fmoc-L-Lys(Boc)-OH, CAS #71989-26-9
Name in full: Na-9-Fluorenylmethoxycarbonyl-Ne-tert. butyloxycarbonyll-L-lysine
Product name: Fmoc-L-Pro-OH, CAS #71989-31-6
Name in full: Na-9-Fluorenylmethoxycarbonyl-L-proline
Product name: Fmoc-L-Tyr(tBu)-OH, CAS #71989-38-3
Name in full: Na-9-Fluorenylmethoxycarbonyl-O-tert.butyl-L-tyrosine
Product name: Fmoc-L-Gly-OH, CAS #35661-60-0
Name in full: Na-9-Fluorenylmethoxycarbonyl-glycine
Product name: Fmoc-L-Arg(Pbf)-OH, CAS #154445-77-9
Name in full: Na-9-Fluorenylmethoxycarbonyl-Ng-2,2,4,6,7,-Pentamethyl-23-dihydrobenzfuran-5-sulfonyl-L-arginine
Product name: Fmoc-L-Cys(trt)-OH, CAS #103213-32-7
Name in full: Na-9-Fluorenylmethoxycarbonyl-S-triphenyl methyl-L-cysteine
With one exception, the importer classified all products in heading 2922, HTSUS, which provides for: Oxygen-function amino-compounds. The sole exception is the product Fmoc-L-Cys(trt)-OH (see #13 above), which was classified by the importer under heading 2930, HTSUS, which provides for: Organo-sulfur compounds.
The importer agrees that the products can be classified as recommended by Customs, however, he argues that the more specific classification would be as an amino acid derivative under subheading 2922.49, HTSUS, which provides for: Oxygen-function amino-compounds: Amino-acids and their esters, other than those containing more than one kind of oxygen function; salts thereof: Other. Customs did not classify any of the amino acid derivatives in heading 2922, HTSUS. The Customs classifications and the reasons for such are explained below.
ISSUE:
What is the tariff classification of certain amino acid derivatives under the HTSUS.
LAW & ANALYSIS:
The General Rules of Interpretation (GRIs) taken in their appropriate order provide a framework for classification of merchandise under the HTSUS. The majority of imported 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, then the remaining GRIs may be applied. The Explanatory Notes to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.
As organic chemicals, all of the amino acid derivatives under protest may be classified in Chapter 29, HTSUS. The classification for the functional group of amino acids falls in heading 2922, HTSUS, which specifically describes: Oxygen-function amino-compounds: and provides for: Amino-acids and their esters, other than those containing more than one kind of oxygen function; salts thereof. For the purpose of heading 2922, Chapter 29, note 4 states “’oxygen-function’ is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 2905 to 2920.”
Each of the protested products is an amino acid containing an additional oxygen-function group. Most of the products have a carboxyamide functional compound, two contain a heterocyclic compound, one has an organo-sulfur compound, and one contains a sulfonamide group. These additional functional groups are as follows:
Carboxyamide, which falls in heading 2924, HTSUS, which provides for: Carboxyamide-function compounds; amide-function compounds of carbonic acid.
Sulfur-containing functional groups, which fall in either heading 2930, HTSUS, which provides for: Organo-sulfur compounds; or heading 2935, HTSUS, which provides for: Sulfonamides.
Heterocyclic compounds, which fall in heading 2933, HTSUS, which provides for: Heterocyclic compounds with nitrogen hetero-atom(s) only.
The heading for amino acids, 2922, HTSUS, precludes classification therein of amino acids with more than one functional group: “Amino-acids and their esters, other than those containing more than one kind of oxygen function” (emphasis added). Each of the instant amino acid derivatives contains an additional kind of oxygen function and is precluded from classification under heading 2922, HTSUS. The headings for the additional functional groups appear after the heading for amino acids. Therefore, none of these amino acid derivatives will be classified under heading 2922, HTSUS, but will be classified as follows:
Product name: Fmoc-L-Leu-OH, CAS #35661-60-0
Name in full: Na-9-Fluorenylmethoxycarbonyl-L-leucine
This amino acid derivative with an additional carbomate functional group is classified in subheading 2924.29.7000, HTSUS, which provides for: Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note to section VI. This compound was previously classified in subheading 2924.29.7000, HTSUS, in NY D89640 dated May 14, 1999. See also lab report #94-51 dated October 27, 1993.
Product name: Fmoc-L-Ser(tBu)-OH, CAS #71989-33-8
Name in full: Na-9-Fluorenylmethoxycarbonyl-O-tert.butyl-L-serine
This amino acid derivative with an additional carbomate functional group is classified in subheading 2924.29.7000, HTSUS, which provides for: Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note to section VI. This compound was previously classified under subheading 2924.29.4400, in NY 896787 dated June 17, 1994, the same article description in the 1994 HTSUS as subheading 2924.29.7000 in the 2000 HTSUS.
Product name: Fmoc-L-Thr(tBu)-OH, CAS #71989-35-0
Name in full: Na-9-Fluorenylmethoxycarbonyl-O-tert.butyl-L-threonine
This amino acid derivative with an additional carbomate functional group is classified in subheading 2924.29.7000, HTSUS, which provides for: Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note to section VI. This compound was previously classified in subheading 2924.29.4400, see Customs laboratory report #94-51 dated October 27, 1993, the same article description in the 1994 HTSUS as subheading 2924.29.7000 in the 2000 HTSUS.
Product name: Fmoc-L-Val-OH, CAS #68858-20-8
Name in full: Na-9-Fluorenylmethoxycarbonyl-L-valine
This amino acid derivative with an additional carbomate functional group is classified in subheading 2924.29.7000, HTSUS, which provides for: Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note to section VI.
Product name: Fmoc-L-Asp(OtBu)-OH, CAS #71989-14-5
Name in full: Na-9-Fluorenylmethoxycarbonyl-L-aspartic acid-4-tert.butylester
This amino acid derivative with an additional carbomate functional group is classified in subheading 2924.29.7000, HTSUS, which provides for: Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note to section VI. This compound was previously classified in subheading 2924.29.7000, in NY C89140 dated June 19, 1998, and in subheading 2924.29.4400, in NY 896787 and lab report #94-51 dated October 27, 1993, the same article description in the 1994 HTSUS as subheading 2924.29.7000 in the 2000 HTSUS.
Product name: Fmoc-L-Glu(OtBu)-OH, CAS #71989-18-9
Name in full: Na-9-Fluorenylmethoxycarbonyl-L-glutamic acid-y-tert.butylester
This amino acid derivative with an additional carbomate functional group is classified in subheading 2924.29.7000, HTSUS, which provides for: Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note to section VI. This compound was previously classified in subheading 2924.29.4400, see lab report #94-51 dated October 27, 1993, the same article description in the 1994 HTSUS as 2924.29.7000 in the 2000 HTSUS.
Product name: Fmoc-L-His(Trt)-OH, CAS #128545-09-5
Name in full: Na-9-Fluorenylmethoxycarbonyl-N-trityl-L-histidin
This amino acid derivative with an additional heterocyclic (unfused imidazole) functional group is classified in subheading 2933.29.3500, HTSUS, which provides for: Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: Other: Other: Products described in additional U.S. note 3 to section VI. This compound was previously classified in subheading 2933.29.3000, in NY 896787 dated June 17, 1994, the same article description in the 1994 HTSUS as subheading 2933.29.3500 in the 2000 HTSUS.
Product name: Fmoc-L-Lys(Boc)-OH, CAS #71989-26-9
Name in full: Na-9-Fluorenylmethoxycarbonyl-Ne-tert. butyloxycarbonyll-L-lysine
This amino acid derivative with an additional carbomate functional group is classified in subheading 2924.29.7000, HTSUS, which provides for: Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note to section VI. This compound was previously classified as 2924.29.7000, HTSUS, in NY D89640.
Product name: Fmoc-L-Pro-OH, CAS #71989-31-6
Name in full: Na-9-Fluorenylmethoxycarbonyl-L-proline
This amino acid derivative with an additional heterocyclic functional group is classified in subheading 2933.90.7900, HTSUS, which provides for: Heterocyclic compounds with nitrogen hetero-atom(s) only: Other: Aromatic or modified aromatic: Other: Other: Products described in additional U.S. note 3 to section VI.
Product name: Fmoc-L-Tyr(tBu)-OH, CAS #71989-38-3
Name in full: Na-9-Fluorenylmethoxycarbonyl-O-tert.butyl-L-tyrosine
This amino acid derivative with an additional carbomate functional group is classified in subheading 2924.29.7000, HTSUS, which provides for: Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note to section VI.
Product name: Fmoc-L-Gly-OH, CAS #35661-60-0
Name in full: Na-9-Fluorenylmethoxycarbonyl-glycine
This amino acid derivative with an additional carbomate functional group is classified in subheading 2924.29.7000, HTSUS, which provides for: Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note to section VI.
Product name: Fmoc-L-Arg(Pbf)-OH, CAS #154445-77-9
Name in full: Na-9-Fluorenylmethoxycarbonyl-Ng-2,2,4,6,7,-Pentamethyl-23-dihydrobenzfuran-5-sulfonyl-L-arginine
This amino acid derivative with a sulfonamide additional functional group is classified in subheading 2935.00.7500, HTSUS, which provides for: Sulfonamides: Other: Other: Products described in additional U.S. note 3 to section VI. This compound was previously classified in subheading 2935.00.7000, in NY 896787 dated June 17, 1994, the same article description in the 1994 HTSUS as subheading 2935.00.7500 in the 2000 HTSUS.
Product name: Fmoc-L-Cys(trt)-OH, CAS #103213-32-7
Name in full: Na-9-Fluorenylmethoxycarbonyl-S-triphenyl methyl-L-cysteine
This amino acid derivative with an organo-sulfur additional functional group is classified in subheading 2930.90.2900, HTSUS, which provides for: Organo-sulfur compounds: Other: Aromatic: Other: Other.
HOLDING:
The amino acid derivatives under protest are to be classified according to the following.
Amino acid derivatives with an additional carbomate functional group are classified in subheading 2924.29.7000, HTSUS, which provides for: Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note to section VI. Included are the amino acid derivatives under protest:
Product name: Fmoc-L-Leu-OH, CAS #35661-60-0
Na-9-Fluorenylmethoxycarbonyl-L-leucine
Product name: Fmoc-L-Ser(tBu)-OH, CAS #71989-33-8
Na-9-Fluorenylmethoxycarbonyl-O-tert.butyl-L-serine
Product name: Fmoc-L-Thr(tBu)-OH, CAS #71989-35-0
Na-9-Fluorenylmethoxycarbonyl-O-tert.butyl-L-threonine
Product name: Fmoc-L-Val-OH, CAS #68858-20-8
Na-9-Fluorenylmethoxycarbonyl-L-valine
Product name: Fmoc-L-Asp(OtBu)-OH, CAS #71989-14-5
Na-9-Fluorenylmethoxycarbonyl-L-aspartic acid-4-tert.butylester
Product name: Fmoc-L-Glu(OtBu)-OH, CAS #71989-18-9
Na-9-Fluorenylmethoxycarbonyl-L-glutamic acid-y-tert.butylester
Product name: Fmoc-L-Lys(Boc)-OH, CAS #71989-26-9
Na-9-Fluorenylmethoxycarbonyl-Ne-tert. butyloxycarbonyll-L-lysine
Product name: Fmoc-L-Tyr(tBu)-OH, CAS #71989-38-3
Na-9-Fluorenylmethoxycarbonyl-O-tert.butyl-L-tyrosine
Product name: Fmoc-L-Gly-OH, CAS #35661-60-0
Na-9-Fluorenylmethoxycarbonyl-glycine
Amino acid derivatives with an organo-sulfur additional functional group are classified in subheading 2930.90.2900, HTSUS, which provides for: Organo-sulfur compounds: Other: Aromatic: Other: Other. Included is the amino acid derivative under protest:
Product name: Fmoc-L-Cys(trt)-OH, CAS #103213-32-7
Na-9-Fluorenylmethoxycarbonyl-S-triphenyl methyl-L-cysteine
Amino acid derivatives with an additional heterocyclic (unfused imidazole) functional group are classified in subheading 2933.29.3500, HTSUS, which provides for: Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: Other: Other: Products described in additional U.S. note 3 to section VI. Included is the amino acid derivative under protest:
Product name: Fmoc-L-His(Trt)-OH, CAS #128545-09-5
Na-9-Fluorenylmethoxycarbonyl-N-trityl-L-histidin
Amino acid derivatives with an additional heterocyclic (nitrogen hetero-atoms) functional group are classified in subheading 2933.90.7900, HTSUS, which provides for: Heterocyclic compounds with nitrogen hetero-atom(s) only: Other: Aromatic or modified aromatic: Other: Other: Products described in additional U.S. note 3 to section VI. Included is the amino acid derivative under protest:
Product name: Fmoc-L-Pro-OH, CAS #71989-31-6
Na-9-Fluorenylmethoxycarbonyl-L-proline
Amino acid derivatives with a sulfonamide additional functional group are classified in subheading 2935.00.7500, HTSUS, which provides for: Sulfonamides: Other: Other: Products described in additional U.S. note 3 to section VI. Included is the amino acid derivative under protest:
Product name: Fmoc-L-Arg(Pbf)-OH, CAS #154445-77-9
Na-9-Fluorenylmethoxycarbonyl-Ng-2,2,4,6,7,-Pentamethyl-23-dihydrobenzfuran-5-sulfonyl-L-arginine
All thirteen of the products were correctly classified, therefore, protest 0401-99-10138 should be DENIED.
In accordance with Section 3(A)(11)(b) of Customs Directive 099-3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, Notice of Action, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page of the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division