CLA-2:CO:R:C:G 086043 SER
Area Director of Customs
6 World Trade Center
New York, New York 10048
RE: Protest for further review 1001-9-002582, filed April 19,
1989: Propylene Glycol Diperlargonate
This protest was filed April 19, 1989, against your decision
in the classification of propylene glycol diperlargonate, in
entry no. ###-########, made ####### ##, ####, and liquidated
XXXXXXXX XX, XXXX. Our decision follows:
The propylene glycol diperlargonate was liquidated in
subheading 2905.32.00, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), the provision for Acyclic alcohols:
Diols: propylene glycol, dutiable at 11.5 percent ad valorem.
The protestant claims classification in subheading 2915.90.10,
HTSUS, which provides for saturated acyclic monocarboxylic acids
and their anhydrides, . . .: other: acids: fatty acids of animal
or vegetable origin, dutiable at the rate of 5 percent ad
Is the classification of the propylene glycol diperlargonate
at issue, in the subheading 2905.32.00, HTSUS, correct?
LAW AND ANALYSIS:
It is the position of Headquarters that the inquirer is
correct that the classification you determined is not the proper
classification for the merchandise at issue. But, the proper
classification subheading is not the classification that the
importer requested. The imported merchandise consists of
propylene glycol diperlargonate which is used as an ingredient in
cosmetics. It is an ester of pelargonic acid formed by the
reaction of pelargonic acid with propylene glycol.
The protestant is correct in most of his analysis. Esters
of organic acids are provided for under Chapter 29 of the HTSUSA.
Note 5(a) of Chapter 29 qualifies classification within this
Chapter. It provides:
The esters of acid-function organic compounds
of subchapters (I) to (VII) with organic
compounds of these subchapters are to be
classified with that compound which is
classified in the heading placed last in
numerical order in these subchapters.
Since the merchandise at issue is an ester of an organic
acid, its classification is determined by the forming chemicals
of the product. With the merchandise at issue the forming
chemicals are propylene glycol and pelargonic acid.
Propylene glycol is specifically provided for under
subheading 2905.32.00, HTSUSA, which provides for acyclic
alcohols: diol: propylene glycol. Pelargonic acid, is a
saturated acyclic monocarboxylic acid, specifically, a fatty acid
of animal or vegetable origin. Thus, it is classifiable in
heading 2915, HTSUSA.
Applying Note 5(a) of Chapter 29 of the product at issue
leads us to Heading 2915, HTSUSA. The most specific subheading
for the merchandise at issue would be 2915.90.5000, HTSUSA, since
the product is not itself an acid. This subheading provides for
Saturated acyclic monocarboxylic acid: other: other. The rate of
duty is 4.2 percent ad valorem and is less than the liquidated
rate and the rate requested by the protestant.
Since reclassification of the merchandise as indicated above
will result in a lower rate of duty than claimed you are
instructed to allow the protest in full. The merchandise at
issue, propylene glycol diperlargonate is properly classified in
subheading 2915.90.5000, HTSUSA. The rate of duty is 4.2 percent
ad valorem. A copy of this decision should be attached to the
Form 19 to be returned to the protestant.
John Durant, Director
Commercial Rulings Division