CLA-2 CO:R:C:F 950415
New York Seaport
6 World Trade Center
New York, N.Y. 10048
RE: Decision on Application for Further Review of Protest
No. 1001-0-005030, on the Classification of Ortho Para
Toluene Sulfonamide from Korea.
This protest concerns the tariff status of o,p-toluene
sulfonamide 97.8%, from Korea under the Harmonized Tariff
Schedule of the United States (HTSUS).
O,p-toluene sulfonamide ( 97.8% para) (OPTS) was entered in
January 1989 under the provision for other sulfonamides: products
described in additional U.S. Note 3 to Section V1, in subheading
2935.00.47, HTSUS, dutiable at 13.5 percent ad valorem. Customs
changed the classification to other sulfonamides in subheading
2935.00.50, HTSUS, dutiable at 3.7 cents per kg. plus 18 percent
ad valorem. The Chemical Appendix to the HTSUS lists C.A.S.
Registry Number 70-55-3 as the number for p-toluenesulfonamide.
Classification of o,p-Toluenesulfonamide 97.8% or 98% para
(OPTS) under the HTSUS.
LAW AND ANALYSIS:
Additional U.S. Note 3, Section VI, HTSUS, states that the
term "products described in additional U.S. note 3 to section VI"
refers to any product not listed in the Chemical Abstract
Appendix to the Tariff Schedule and (a) for which the importer
furnishes the C.A.S. registry number and certifies that such
registry is not listed in the Chemical Appendix to the Tariff
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Schedule; or (b) which the importer certifies not to have a
C.A.S. 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
The chemical appendix to the HTSUS lists C.A.S. registry
number 70-55-3, which is the number assigned to
OParaTolueneSulfonamide. The Chemical Appendix Note states that
the appendix enumerates those chemicals which the President had
determined had been imported into the U.S. before January 1,
1978, or produced in the U.S. before May 1, 1978. The Note adds
that the chemicals are listed by C.A.S. registy number or, if a
number is not available, by their common name. In other words,
an attempt was made to list chemicals deemed competitive in 1978.
It is alleged that since there are differences in price,
grade and uses between OPTS 97.8% para and PTSA 99% para, they
are totally different compounds, with OPTS 97.8% being regarded
as the technical grade and PTSA 99% considered the pharmaceutical
grade. It is argued that C.A.S. registry number 70-55-3 only
applies to PTSA 99%, and not OPTS 97.8%; and it is suggested that
C.A.S. registry number 1333-07-9 applies to OPTS 97.8%. The
C.A.S. registry lists 1333-07-9 for ar-toluenesulfonamide, with
the explanation that the "ar" designation is for the "indefinite
aromatic locant"; no indication of purity is given.
It is the port's position that OPTS 97.8% para is classified
in subheading 2935.00.50, HTSUS, since it is covered by C.A.S.
Registry Number 70-55-3 which is listed in the Chemcial Appendix
tjo the HTSUS. The imported OPTS has been invoiced as 97.8% or
98% para; it is a chemically defined compound, p-
toluenesulfonamide, containing a small percentage of an isomeric
reaction byproduct, 0-toluenesulfonamide. It is not a deliberate
mixture of isomers, but a reaction mixture in which the para and
small amount of ortho isomers are obtained in the course of
synthesis. Importations in which the percentages of ortho to
para are 20/80 are considered isomeric mixtures.
A review of chemical suppliers shows that no distinction is
made in C.A.S. registry numbers for p-toluenesulfonamide with
purity between 97 and 99 percent. In fact, one of the price
lists from a sales catalog submitted by the importer lists "p-
toluenesulfonamide, 99+% --- [70-55-3]" and "p-
Tolunesulfonamide, 98% [70-55-3]".
According to the Chemical Abstracts Service, a divison of
the American Chemical Society, in the The Nature of the CAS
Chemical Registry System (1983), the chemicals covered are said
to be those with (1) completely defined molecular structures; (2)
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those with established molecular formulas even though the total
molecular structure is not completely defined; (3) names which
clearly imply the chemical compositions of the substances
although the structural details may not be sufficiently defined
to establish molecular formulas.
It is stated that the C.A.S. registry number is designed to
readily identify a chemical substance in the broadest terms, even
though it may have various technical names. The C.A.S. number
reflects identity of the chemical substance from a market
As noted the price lists for chemicals show that suppliers
use CAS registry number 70-55-3 for both 98% and 99% paratoluene
A letter from Chemical Abstracts Service, dated March 5,
1991, states that there was"currently no CAS Registry Number
associated" with the name ortho para toluene sulfonamide 97.8%
para." However, CAS number 70-55-3 was listed for p-
OPTS with a percentage of the para isomer of 97-98% is p-
toluenesulfonamide with the C.A.S. registry number of 70-55-3
The protest should be denied in full.
A copy of this decsiion should be attached to the Customs
Form 19 and provided tothe protestant as part of the notice of
action on the protest.
John Durant, Director