CLA-2 CO:R:C:F 955644 ASM
Mr. Edward K. Waldinger
Traffic Manager
B.I. Chemicals, Inc.
Henley Division
50 Chestnut Ridge Road
Montvale, NJ 07645
RE: Request for tariff classification of mixed xylidines (CAS
1300-73-8)
Dear Mr. Waldinger:
This letter is in response to your request for a ruling
regarding the classification of mixed xylidines (CAS 1300-73-8).
FACTS:
Mixed xylidines (CAS 1300-73-8), is the name given to a
mixture of isomeric xylidines (dimethylaniline isomers) which
also contains ethylaniline. This commercial product results from
the nitration of "xylene" followed by a reduction reaction. The
product is also known as "mixed dimethylanilines" and "ar,ar-
dimethyl Benzenamine" and is used in the rubber processing
industry as an intermediate for dyestuffs and antioxidants.
The products that are manufactured from the mixed xylidines
for the dye and rubber processing industries also include
products of ethylaniline (mixed xylidines containing 85 percent
xylidine isomers and up to 15 percent ethylaniline). However, it
appears that neither industry isolates and purifies the reaction
product to eliminate the ethylaniline derivatives, and these
derivatives play a role in the final products. As such, mixed
xylidines can be considered a crude grade since the individual
isomers of xylidines are commercially available.
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ISSUE:
What is the correct tariff classification for mixed
xylidines (CAS 1300-73-8)?
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, 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 GRI's may
then be applied. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
This product contains 85 percent xylidine isomers and up to
15 percent of ethylaniline. In determining the correct
classification of this product, it is first necessary to
ascertain if the presence of ethylaniline presents an acceptable
"impurity" within the meaning of headnote 1(b), Chapter 29,
HTSUSA. The language in headnote 1(b) of chapter 29, states as
follows:
1. Except where the context otherwise requires, the
headings of this
chapter apply only to:
(a) Separate chemically defined organic compounds, whether
or
not containing impurities;
(b) Mixtures of two or more isomers of the same
organic compound
(whether or not containing impurities), except mixtures
of acyclic
hydrocarbon isomers (other than stereoisomers), whether
or not
saturated (chapter 27) ;
The EN's state that generally, Chapter 29 is restricted to
separate chemically defined compounds, i.e. "A separate
chemically defined compound is a compound of known structure,
which does not contain other substances deliberately added during
or after its manufacture (including purification)." See EN's,
Section VI, General Note (A) (Chapter Note 1), pgs. 326-327. The
EN's note that the separate chemically defined compounds of
Chapter 29 may contain "impurities." The definition for
"impurities" is provided in the EN's (pgs. 326-327) as, among
other things, a substance whose presence in the single chemical
compound results solely and directly from the manufacturing
process (including purification).
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Chapter 29 does not provide for a minimum purity for
individual xylidines or for xylidines isomeric mixtures. In
addition, the importer states that the ethylaniline generated
during the production process is not purposely added to the
product and that the ethylaniline does not serve a specific
purpose. Thus, we are of the opinion that ethylaniline is an
"impurity" within the meaning of headnote 1(b) of chapter 29,
HTSUSA. This is based on
the fact that ethylaniline is not added to the xylidines mixture,
it is produced simultaneously with the xylidines isomers.
Furthermore, the final product is a mixture of xylidines having
the same function group. Finally, ethylaniline has been left in
the resultant mixture for the purpose of making a product with a
character suitable for general applications rather than for a
specific use. Of course, this rationale would not apply to those
mixed xylidines which have been manufactured according to buyers
specifications making them suitable for a specific application;
such a product would not be classifiable in chapter 29, HTSUSA.
HOLDING:
The product identified as, mixed xylidines (CAS 1300-73-8),
is properly classifiable within subheading 2921.49.5000, HTSUSA,
which provides for: "Amine-function compounds: Aromatic
monoamines and their derivatives; salts thereof: Other: Other:
Other: Other." The general column one rate of duty is 2.2
cents/kg. plus 17.6 percent ad valorem. However, merchandise
produced using buyers specifications is suitable for a specific
application and, therefore, would not be classified in chapter
29, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division