CLA-2 RR:CR:GC 962269 MGM
Ms. Martha A. Pierce
Import Services Manager
Solutia Inc.
10300 Olive Bouleveard
St. Louis, Missouri 63166-6760
RE: Triethylene glycol, bis(ethylhexanoate) (CAS # 94-28-0); NY C86257 revoked
Dear Ms. Pierce:
This is in response to your letter of August 11, 1998, to the Director, National Commodity Specialist Division, New York, N.Y., seeking reconsideration of New York Ruling Letter (NY) C86257, issued to you on June 30, 1998, in response to your letter dated April 3, 1998, concerning the tariff classification of the chemical compound triethylene glycol, bis(ethylhexanoate). In NY C86257, Customs ruled that triethylene glycol, bis(ethylhexanoate) would be properly classified under heading 2918, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carboxylic acids with additional oxygen function. Upon further review of NY C86257, Customs has discovered an error in the classification of triethylene glycol, bis(ethylhexanoate). This proposed ruling sets forth the correct classification and the analysis therefor.
FACTS:
Triethylene glycol, bis(ethylhexanoate), also known as glycol di-2-ethyl hexanoate and “Santicizer 2075,” has the chemical formula C22H42O6. It has two ethyl hexyl substituents linked by ester groups to triethylene glycol. Triethylene glycol, bis(ethylhexanoate) is formed by reaction of 2-ethylhexanoic acid with triethylene glycol in a 2:1 ratio. Water is formed as a byproduct of the esterification. The merchandise is used in the polymer chemistry industry as a plasticizer, that is, an additive which makes otherwise rigid plastics more flexible. Allcock & Lampe, Contemporary Polymer Chemistry, 2nd ed at 11, 424.
ISSUE:
What is the classification of triethylene glycol, bis(ethylhexanoate)?
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 their appropriate 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.
Esters of acid-function organic compounds of subchapters I to VII of Chapter 29, HTSUS, with organic compounds of these subchapters are to be classified with that compound which is classsified in the heading placed last in numerical order in these subchapters. Note 5 (a), Ch. 29, HTSUS. Triethylene glycol, bis(ethylhexanoate) is an ester of ethylhexanoic acid and triethylene glycol. Triethylene glycol by itself is classified in heading 2909, HTSUS, (subchapter IV) as an ether-alcohol, while ethylhexanoic acid by itself is classified in heading 2915, HTSUS, (subchapter VII) as a saturated acyclic monocarboxylic acid. As heading 2915, HTSUS, occurs after heading 2909, HTSUS, in numerical order, triethylene glycol, bis(ethylhexanoate) is classified in heading 2915, HTSUS.
Within heading 2915, HTSUS, triethylene glycol, bis(ethylhexanoate) is not described by any of the specific provisions, therefore it falls to the residual provision, subheading 2915.90. Within this residual provision triethylene glycol, bis(ethylhexanoate) is classified as a non-aromatic, non-acidic compound.
HOLDING:
Triethylene glycol, bis(ethylhexanoate) is properly classified in subheading 2915.90.50, HTSUS.
NY C86257 is revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division