OT:RR:CTF:CPMM:LMH
James Ting
Great World Customs Service
518 Eccles Ave
South San Francisco, CA 94080
RE: Ruling request; EDDHA-FeNa fertilizer additive
Dear James Ting,
This is in response to your correspondence dated March 18, 2019 requesting a ruling on behalf of Chemland International Inc. (Chemland), pursuant to 19 C.F.R. §177.2. No sample was provided.
FACTS:
Ethylenediamine-N,N’ –bis(2-hydroxyphenylacetic acid) Ferric Sodium Complex, CAS # 16455-61-1 (“EDDHA-FeNA”) is a fertilizer additive. The product is imported in crystal form and is blended with other chemicals and micronutrients to create dry fertilizer. The resulting fertilizers are principally used in agricultural and hydroponic settings.
ISSUE:
Whether EDDHA-FeNA is classified as other organic aromatic compounds of subheading 2942.00.10, HTSUS (Harmonized Tariff Schedule of the United States), or as aromatic oxygen-function amino-compounds of subheading 2922.50.35, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined 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, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration in this case are as follows:
2922 Oxygen-function amino-compounds:
2922.50 Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function:
Aromatic:
Other:
Other:
2922.50.3500 Products described in additional U.S. note 3 to section VI:
***
2942.00 Other organic compounds:
Aromatic or modified aromatic:
Other:
Other:
2942.00.10 Products described in additional U.S. note 3 to section VI:
Chapter 29 Note 5(C) (3) states, in pertinent part, the following:
(C) Subject to note l to section VI and note 2 to chapter 28:
***
(3) Co-ordination compounds, other than products classifiable in subchapter XI or heading 2941, are to be classified in the heading which occurs last in numerical order in chapter 29, among those appropriate to the fragments formed by "cleaving" of all metal bonds, other than metal-carbon bonds
Additional U.S. note 3 to section VI states:
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.
Applying GRI 1 and analyzing the terms of the headings and chapter notes, we must determine whether the product is an “oxygen-function amino-compound” or an “other organic compound.” It is well settled that the methods of weighing, measuring, and testing merchandise used by customs officers and the results obtained are presumed to be correct.” Absent a conclusive showing that the testing method used by the CBP Laboratory and Scientific Services Division (LSSD) is in error, or that the LSSD results are erroneous, there is a presumption that the results are correct. “If a prima facie case is made out, the presumption is destroyed, and the Government has the burden of going forward with the evidence.” In this case, the LSSD has analyzed the product and concluded that it has the following functional groups: aromatic, phenol, amine, and carboxylic acid. As such, the product is an amino-alcohol-phenol. In applying GRI 1 and looking to the terms of the headings, this product is an amino-alcohol-phenol, and is specifically described as an “oxygen-function amino-compound” under heading 2922. In turn, the product cannot be described as an “other organic compound” under heading 2942. This amino-alcohol-phenol falls under 2922.50.3500 because it is aromatic and described in additional U.S. note 3 to section VI.
HOLDING:
By application of GRI 1, the subject EDDHA-FeNa is classified in subheading 2922, HTSUS. Specifically, EDDHA-FeNa is classified under subheading 2922.50.3500, HTSUSA (Harmonized Tariff Schedule of the United States Annotated), which provides for, “Oxygen-function amino-compounds: amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function: aromatic: other: other: products described in additional U.S. note 3 to section VI.” The 2020 column one general rate of duty is 6.5% ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at www.usitc.gov.
Sincerely,
Allyson Mattanah, Chief
Chemicals, Petroleum, Metals, and Miscellaneous Articles Branch