CLA-2 RR:CR:GC 963832 MGM
Mr. Joseph J. Chivini
Austin Chemical Company, Inc.
1565 Barclay Boulevard
Buffalo Grove, Illinois 60089
Re: N, N’-Diphenylbenzidine, CAS 531-91-9; NY F81398
Dear Mr. Chivini:
This is in regard to New York Ruling Letter (NY F81398) which was issued to you on February 28, 2000, in response to your letter of December 15, 1999. In that ruling, the Customs National Commodity Specialist Division held that N, N’-Diphenylbenzidine was classified in subheading 2921.59.8090, Harmonized Tariff Schedule of the United States (HTSUS), the ultimate residual provision for aromatic polyamines listed in the Chemical Appendix. We have reviewed the ruling and determined that this classification is erroneous as N, N’-Diphenylbenzidine is not included in the Chemical Appendix. The correct classification is set forth below.
FACTS:
N, N’-Diphenylbenzidine, also known as N, N’-Diphenyl-(1,1’-biphenyl)-4,4’-diamine, has the Chemical Abstracts Service (CAS) registry number 531-91-9 and the chemical formula C24H20N2. N, N’-Diphenylbenzidine contains four benzene rings. Two of these rings are directly bound to one another to form biphenyl. Each of these two rings is bound to an amino group, in the para position, which in turn is bound to a benzene ring.
ISSUE:
What is the correct classification of N, N’-Diphenylbenzidine?
LAW AND ANALYSIS:
Merchandise imported into the U.S. 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.
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.
Heading 2921, HTSUS, provides, in part, as follows:
2921 Amine-function compounds
Aromatic polyamines and their derivatives; salts thereof:
2921.59 Other:
Other
2921.59.40 Products described in additional U.S. note 3 to section VI
2921.59.80 Other.
NY F81398 classified N, N’-Diphenylbenzidine in subheading 2921.59.80, HTSUS, which provides for aromatic polyamines other than “[p]roducts described in additional U.S. note 3 to section VI.” Additional U.S. note 3 to section VI provides for products not listed in the Chemical Appendix. Thus, subheading 2921.59.80, HTSUS, is appropriate only for compounds which are included in the Chemical Appendix. N, N’-Diphenylbenzidine has the CAS number 531-91-9 which is not included in the Chemical Appendix. Accordingly, it may not be classified in subheading 2921.59.80, HTSUS. Instead, it falls in subheading 2921.59.40, HTSUS, as a product not included in the Chemical Appendix.
HOLDING:
NY F81398 is revoked. N, N’-Diphenylbenzidine is classified in subheading 2921.59.40, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division