CLA-2 CO:R:C:F 951308 EAB
U.S. Customs Service
111 West Huron Street
Buffalo, New York 14202
Re: Application for Further Review of Protest No. 0901-92-
1-00110, dated January 8, 1992, concerning photographic
tetradecaneamide; CAS 54636-84-9
This is a decision on a protest filed January 8, 1992,
against your decision in the classification of certain chemicals
entered March 7, 1991 and liquidated December 6, 1991.
The protestant entered N-(4-chloro-3-(4,5-dihydro-5-oxo-1-
tetradecaneamide, CAS Registry Number 54636-84-9, under
subheading 2933.19.30, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), a provision describing photographic
chemicals, to be entered free of duty under an appropriate
subheading in chapter 99. Customs assessed a duty of 8.5 percent
What is the proper classification under the HTSUSA of N-(4-
3-yl)-amino)-phenyl)-tetradecaneamide, CAS Registry Number 54636-
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. 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 otherwise requires,
by the Additional U.S. Rules of Interpretation. The GRIs and the
Additional U.S. Rules of Interpretation as well as section and
chapter notes are part of the HTSUSA 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 GRI's taken in order.
There is no legal requirement for annotations to appear in
the main body of the HTSUSA in order that a given importation
receive preferential duty treatment. It is sufficient, and all
that is required is, to properly set out the merchandise in
1H-pyrazol-3-yl)-amino)-phenyl)-tetradecaneamide is described in
subheading 9902.37.07, HTSUSA.
1H-pyrazol-3-yl)-amino)-phenyl)-tetradecaneamide, CAS Registry
Number 54636-84-9, is properly classifiable under subheading
2933.19.35, HTSUSA, a provision for heterocyclic compounds with
nitrogen hetero-atoms(s) only; other; other; photographic
Merchandise classified under the foregoing subheading in
1991 was entitled to be entered free of duty under subheading
You are instructed to allow the protest.
A copy of this decision should be attached to the Customs
Form 19 and provided to the protestant as part of the notice of
action on the protest.
John Durant, Director
Commercial Rulings Division