CLA-2 OT:RR:CTF:TCM H073927 ARM
Mr. Edward K. Waldinger
B.I. Chemicals, Inc.
Henley Division
50 Chestnut ridge road
Montvale, NJ 07654
RE: Revocation of HQ 955644; Mixed Xylidines (CAS 1300-73-08)
Dear Mr. Waldinger:
This is to inform you that Customs & Border Protection (CBP) has reconsidered Headquarter’s Ruling (HQ) letter 955644, dated March 6, 1995, regarding the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of mixed xylidines (CAS 1300-73-08). CBP classified the product in subheading 2921.49.50, HTSUS, which provides for: "Amine-function compounds: Aromatic monoamines and their derivatives; salts thereof: Other: Other: Other: Other." We have determined that HQ 955644 is in error because the merchandise is not listed in the Chemical Appendix. Therefore, this ruling revokes HQ 955644.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625 (c)), 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), this notice advises interested parties that Customs and Border Protection (“CPB”) is revoking a ruling concerning the classification of mixed xylidines (CAS 1300-73-8), under the Harmonized Tariff Schedule of the United States (HTSUS). Similarly, CPB is revoking any treatment previously accorded by CPB to substantially identical transactions. Notice of the proposed revocation was published on June 9, 2010, in Volume 44, Number 24, of the CUSTOMS BULLETIN. No comments were received in opposition to the proposed notice.
FACTS:
The instant merchandise is a liquid containing 2,6-Xylidine (CAS 87-62-7), 2,4-Xylidine (CAS 95-68-1) and 2,5-Xylidine (CAS 95-78-3) with less than 10% ethylaniline and diaminoxylenes byproducts of the starting material. In HQ 955644, CBP described the product as follows:
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- dimethylbenzenamine" 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).
In that ruling, CBP classified the product in subheading 2921.49.50, HTSUS, which provides for: "Amine-function compounds: Aromatic monoamines and their derivatives; salts thereof: Other: Other: Other: Other."
CAS 1300-73-8 is not listed in the Chemical Appendix to the HTSUS.
ISSUE:
Whether mixed xylidines are classified in 2921.49.45, HTSUS, as products not listed in the Chemical Appendix, or in subheading 2921.49.50, as products listed in the Chemical Appendix to the HTSUS.
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. 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 requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS 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 GRIs taken in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs 1 through 5.
The HTSUS provisions under consideration are the following:
2921: Amine-function compounds:
Aromatic monoamines and their derivatives; salts thereof:
Other:
Other:
2921.49 Other:
2921.49.45 Products described in Additional U.S. note 3 to section VI . . . .
2921.49.50 Other . . . .
* * * * *
9902.22.36: Mixed xylidines (CAS No. 1300-73-8) (provided for in subheading 2921.49.50)
Additional U.S. note 3 to section VI, HTSUS, states the following:
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--[F]or 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; . . .
The Chemical Appendix Note 1 to the HTSUS states the following:
This appendix enumerates those chemicals and products which the President has determined were imported into the United States before January 1, 1978, or were produced in the United States before May 1, 1978. For convenience, the listed articles are described (1) by reference to their registry number with the Chemical Abstracts Service (C.A.S.) of the American Chemical Society, where available, or (2) by
reference to their common chemical name or trade name where the C.A.S. registry number is not available. For the purpose of the tariff schedule, any reference to a product provided for in this appendix includes such products listed herein, by whatever name known.
There is no dispute that the merchandise is classified in heading 2921.49, HTSUS, as an amine-function compound. At issue is the applicable eight-digit subheading. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings.
In accordance with Additional U.S. note 3 to section VI, HTSUS, the CAS number of the instant merchandise (1300-73-08) does not appear in the Chemical Appendix. Therefore, the mixed xylidines must be classified as such in subheading 2921.49.45, HTSUS.
HOLDING:
Mixed xylidines, CAS No. 1300-73-8, are classified in heading 2921, HTSUS. Specifically, the merchandise is classified in subheading 2921.49.45, HTSUS, the provision for “Amine function compounds: Aromatic monoamines and their derivatives; salts thereof: Other: Other: Other: Products described in Additional U.S. note 3 to section VI”. The column one, general rate of duty is 6.5% ad valorem.
Duty rates are provided for the protestant’s 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:
HQ 955644, dated March 6, 1995, 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 Rulings Division