CLA-2 OT:RR:CTF:TCM H007659 ARM
Mr. Joseph J. Chivini
Austin Chemical Company, Inc.
1565 Barclay Blvd.
Buffalo Grove, Illinois 60089
Re: Revocation of NY H85776; 4-(Aminomethyl)-benzoic acid, CAS 56-91-7, imported in bulk from China
Dear Mr. Chivini:
This is in reference to New York Ruling Letter (NY) H85776, issued on February 14, 2002, concerning the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of 4-(Aminomethyl)-benzoic acid, CAS 56-91-7, imported in bulk from China. In that ruling, CBP classified the merchandise in subheading 2922.49.8000, HTSUS, which provides for “Oxygen-function amino-compounds: Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Other: Other: . . . Other.”
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), 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), a notice was published in the CUSTOMS BULLETIN, Volume 42, No. 12, on March 12, 2008, proposing to revoke New York Ruling Letter (NY) H85776, dated February 14, 2002, and any treatment accorded to substantially identical transactions. No Comments were received in response to this notice opposing the revocation.
FACTS:
In NY H85776, the subject product is described as an aromatic amino acid ester indicated for use in research and development. Customs and Border Protection (CBP) laboratory report # NY20011240, dated February 6, 2002, states, in pertinent part, the following:
Product Name: 4-Aminomethyl-Benzoic Acid
CAS Registry Name: Benzoic Acid, 4-(Aminomethyl)-
CAS Registry Number: 56-91-7
Which is not listed in the chemical appendix HTSUS 2001.
Importer’s stated use: Research & Development
Report: The product is an aromatic compound containing carboxylic acid and mono-amine functional groups.
A page copyrighted to the 2002 American Chemical Society is attached to the laboratory report showing the chemical formula to be C8H9NO2. Below the formulaic information is an image of the structure. The structure contains HO2C and CH2-NH2 molecules bonded to a benzene ring.
ISSUE:
Whether 4-(Aminomethyl)-benzoic acid, CAS 56-91-7, is classified at the 8 digit level as an aromatic compound.
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 that 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 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. Additional U.S. Rule of Interpretation 1(a) requires that "a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use".
In interpreting 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 HTSUSA. See, T.D. 89 80, 54 Fed. Reg. 35127 (August 23, 1989).
The following subheadings are relevant to the classification of this product:
2922 Oxygen-function amino-compounds:
Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts therof:
* * * * *
2922.49 Other:
Aromatic:
* * * * *
Other:
* * * * *
Other:
2922.49.30 Products described in additional U.S. note 3 to section VI.
* * * * *
Other:
Other:
* * * * *
2922.49.80 Other:
Section VI, Additional U.S. Note 2(a), states “For the purposes of the tariff schedule: (a) The term "aromatic" as applied to any chemical compound refers to such compound containing one or more fused or unfused benzene rings.” Additional U.S. note 3 to Section VI states the following:
3. The term "products described in additional U.S. note 3 to section VI" refers to any product not listed in the Chemical Appendix to the
Tariff Schedule and--
(a) For which the importer furnishes the Chemical Abstracts Service (C.A.S.) registry number and certifies that such registry number is
not listed in the Chemical Appendix to the Tariff Schedule; or
(b) Which the importer certifies not to have a C.A.S. registry number and not to be listed in the Chemical Appendix to the Tariff
Schedule, either under the name used to make Customs entry or under any other name by which it may be known.
There is no dispute at the four or six digit levels. However, it appears that CBP erred when it classified the substance in the “other than aromatic” eight digit subheading.
The CBP laboratory report states unequivocally that the substance is aromatic. The structure of the instant merchandise contains a benzene ring. Therefore, under Section VI, note 2(a), the substance is aromatic and is classified as such.
HOLDING:
4-(Aminomethyl)-benzoic acid, CAS 56-91-7 imported in bulk from China is classified in subheading 2922.49.30, HTSUS, the provision for “Oxygen-function amino-compounds: Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts therof: Other: Aromatic: Other Other; Products described in additional U.S. note 3 to section VI. The general column one rate of duty is 6.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY H85776, dated February 14, 2002, is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the CUSTOMS BULLETIN.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division