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

Dear Sir:

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 valorem.


Is the classification of the propylene glycol diperlargonate at issue, in the subheading 2905.32.00, HTSUS, correct?


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