CLA-2 OT:RR:CTF:TCM H007661 ARM
Ms. Christina Fnu
Wintersun Chemical
3100 East Cedar St., Ste. #15
Ontario, CA 91761
RE: Revocation of NY R02861; Triphenylphosphine (CAS 603-35-0)
Dear Ms. Fnu:
In New York (NY) Ruling letter R02861, dated December 9, 2005, regarding the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of Triphenylphosphine (CAS 603-35-0), we classified the substance as an non-aromatic compound. The substance is an aromatic compound and for this reason, we propose to revoke NY R02861.
Pursuant to section 625(c)(1), 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. 16, on April 9, 2008, proposing to revoke New York Ruling Letters (NY) K82087, dated January 12, 2004, and NY R02861, dated December 9, 2005, and any treatment accorded to substantially identical transactions. No comments were received in response to the notice.
FACTS:
The merchandise consists of Triphenylphosphine a chemical substance assigned CAS 603-35-0. The chemical formula is C18H15P. The chemical structure consists of three benzene rings surrounding a phosphorus atom.
ISSUE:
Is Triphenylphosphine classified as an aromatic chemical substance under the HTSUS?
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, HTSUS, and if the headings or notes do not require otherwise, the remaining GRIs 2 through 6 may be applied.
The HTSUS subheadings under consideration are as follows:
2931 Other organo-inorganic compounds:
Aromatic:
Other:
Other:
Other:
2931.00.60 Other.
* * * * *
Other:
2931.00.90 Other.
As an initial matter, the substance, represented by the chemical formula C18H15P, is described by Chapter 29 note 1(a) as a separately chemically defined compound. Additional U.S. Note 2(a) to Section VI states, in pertinent part, the following: “For the purposes of the tariff schedule: The term ‘aromatic’ as applied to any chemical compound refers to such compound containing one or more fused or unfused benzene rings; . . .” According to Hawley’s, aromatic compounds are “a major group of unsaturated cyclic hydrocarbons containing one or more rings, typified by benzene, which has a 6-carbon ring containing three double bonds. . . . .” Hawley’s Condensed Chemical Dictionary, 12th ed., Lewis, Richard J., ed. (Van Nostrand Reinhold Company, 1993).
The three rings in the instant chemical structure meet the definition of benzene rings, as they are six-sided and contain 3 double bonds. Therefore, the compound is aromatic by definition and should be classified as such in subheading 2931.00.60, HTSUS, in accordance with Section VI, Additional U.S. Note 2(a).
HOLDING:
Triphenylphosphine is classified in subheading 2931.00.60, which provides for: “Other organo-inorganic compounds: Aromatic: Other: Other: Other: Other.” The 2008, column one general 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 www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY R02861, dated December 9, 2005, is 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