CLA-2 RR:CTF:TCM 967403 AM
Port Director
U.S. Customs and Border Protection
423 Canal Street, Room 245 New Orleans, LA 70130
Re: Decision on Application for Further Review of Protest 2002-04-101040; Tertiarybutylamine (CAS 75-64-9)
Dear Port Director:
This is a decision on the Application for Further Review of Protest 2002-04-101040, dated August 13, 2004, filed by counsel, on behalf of Mitsui & Co. (USA), Inc., in response to your classification of Tertiarybutylamine (CAS 75-64-9), under subheading 2921.19.60, Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of six entries of Tertiarybutylamine (“TBA”) (CAS #75-64-9), from July 17, 2003 through September 18, 2003, liquidated from June 18, 2004 through August 6, 2004. You liquidated the merchandise in subheading 2921.19.60, HTSUS, the provision for "Amine-function compounds: Acyclic monoamines and their derivatives; salts thereof: Other: Other: Other.” The protestant asserts the merchandise should be classified in subheading 2921.19.10, HTSUS, the provision for "Amine-function compounds: Acyclic monoamines and their derivatives; salts thereof: Other: Mono- and triethylamines; mono-, di-, and tri(propyl- and butyl-) monoamines; salts of any of the foregoing.” The Protest was timely filed.
Tertiarybutylamine (“TBA”) (CAS #75-64-9) is an acyclic monoamine consisting of one amine group with a single butyl, C4H9, in the tertiary isomeric form, bonded to it. It is the subject of Headquarters Ruling Letter (HQ) 967662 (enclosed), dated July 28, 2005, wherein CBP modifies New York Ruling Letter (NY) C83908, dated March 25, 1998, to classify TBA in subheading 2921.19.10, HTSUS.
ISSUE:
Is TBA a monobutyl monoamine of subheading 2921.19.10, HTSUS?
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Classification under the HTSUS 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).
The HTSUS provisions under consideration are the following:
Amine-function compounds:
Acyclic monoamines and their derivatives; salts thereof:
Other:
Mono- and triethylamines; mono-, di-, and tri(propyl- and butyl-) monoamines; salts of any of the foregoing
* * * * *
Other:
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TBA can only be classified in subheading 2921.19.60, HTSUS, as an other acyclic monoamine, if it is not classifiable as a monobutyl monoamine, in subheading 2921.19.10, HTSUS.
Products that consist of a single amine (NH3) group and one (mono), two (di) or three (tri) “butyl” groups are classified within subheading 2921.19.10, HTSUS. TBA consists of a single butyl, in the tertiary isomeric position, attached to a single amine. Hence, it is eo nomine a monobutyl monoamine.
There is no evidence that isomeric positioning excludes TBA from classification in subheading 2921.19.10, HTSUS. In fact, in subheading 2905.14, HTSUS, the direct analogue of TBA, tertiarybutyl alcohol, is specifically included as an “other butanol” in subheading 2905.14.10, HTSUS. The situation is analogous in the subheading structure of subheading 2921.19, HTSUS. The isomer of the butylamine is specifically included as a particular butylamine in subheading 2921.19.10, HTSUS.
HOLDING:
The protest should be ALLOWED.
By application of GRIs 1 and 6, and in accordance with HQ 967662 (enclosed), TBA (CAS #75-64-9) is classified under subheading 2921.19.10, HTSUS, the provision for "Amine-function compounds: Acyclic monoamines and their derivatives; salts thereof: Other: Mono- and triethylamines; mono-, di-, and tri(propyl- and butyl-) monoamines; salts of any of the foregoing.”
In accordance with the Protest/Petition Processing Handbook (CIS HB, January 2002, pp. 18 and 21), you are to mail this letter together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. No later than sixty days from the date of this letter, the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and by other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial Trade and Facilitation Division
Enclosure