HQ 950415
April 27,1992

CLA-2 CO:R:C:F 950415

Area Director
New York Seaport
6 World Trade Center
New York, N.Y. 10048

RE: Decision on Application for Further Review of Protest No. 1001-0-005030, on the Classification of Ortho Para Toluene Sulfonamide from Korea.

Dear Sir:

This protest concerns the tariff status of o,p-toluene sulfonamide 97.8%, from Korea under the Harmonized Tariff Schedule of the United States (HTSUS).


O,p-toluene sulfonamide ( 97.8% para) (OPTS) was entered in January 1989 under the provision for other sulfonamides: products described in additional U.S. Note 3 to Section V1, in subheading 2935.00.47, HTSUS, dutiable at 13.5 percent ad valorem. Customs changed the classification to other sulfonamides in subheading 2935.00.50, HTSUS, dutiable at 3.7 cents per kg. plus 18 percent ad valorem. The Chemical Appendix to the HTSUS lists C.A.S. Registry Number 70-55-3 as the number for p-toluenesulfonamide.


Classification of o,p-Toluenesulfonamide 97.8% or 98% para (OPTS) under the HTSUS.


Additional U.S. Note 3, Section VI, HTSUS, states that the term "products described in additional U.S. note 3 to section VI" refers to any product not listed in the Chemical Abstract Appendix to the Tariff Schedule and (a) for which the importer furnishes the C.A.S. registry number and certifies that such registry is not listed in the Chemical Appendix to the Tariff - 2 -

Schedule; or (b) which the importer certifies not to have a C.A.S. number and not to be listed in the Chemical Appendix to the Tariff Schedule, either under the name used to make Customs entry or under any other name by which it may be known

The chemical appendix to the HTSUS lists C.A.S. registry number 70-55-3, which is the number assigned to OParaTolueneSulfonamide. The Chemical Appendix Note states that the appendix enumerates those chemicals which the President had determined had been imported into the U.S. before January 1, 1978, or produced in the U.S. before May 1, 1978. The Note adds that the chemicals are listed by C.A.S. registy number or, if a number is not available, by their common name. In other words, an attempt was made to list chemicals deemed competitive in 1978.

It is alleged that since there are differences in price, grade and uses between OPTS 97.8% para and PTSA 99% para, they are totally different compounds, with OPTS 97.8% being regarded as the technical grade and PTSA 99% considered the pharmaceutical grade. It is argued that C.A.S. registry number 70-55-3 only applies to PTSA 99%, and not OPTS 97.8%; and it is suggested that C.A.S. registry number 1333-07-9 applies to OPTS 97.8%. The C.A.S. registry lists 1333-07-9 for ar-toluenesulfonamide, with the explanation that the "ar" designation is for the "indefinite aromatic locant"; no indication of purity is given. It is the port's position that OPTS 97.8% para is classified in subheading 2935.00.50, HTSUS, since it is covered by C.A.S. Registry Number 70-55-3 which is listed in the Chemcial Appendix tjo the HTSUS. The imported OPTS has been invoiced as 97.8% or 98% para; it is a chemically defined compound, p- toluenesulfonamide, containing a small percentage of an isomeric reaction byproduct, 0-toluenesulfonamide. It is not a deliberate mixture of isomers, but a reaction mixture in which the para and small amount of ortho isomers are obtained in the course of synthesis. Importations in which the percentages of ortho to para are 20/80 are considered isomeric mixtures. A review of chemical suppliers shows that no distinction is made in C.A.S. registry numbers for p-toluenesulfonamide with purity between 97 and 99 percent. In fact, one of the price lists from a sales catalog submitted by the importer lists "p- toluenesulfonamide, 99+% --- [70-55-3]" and "p- Tolunesulfonamide, 98% [70-55-3]".

According to the Chemical Abstracts Service, a divison of the American Chemical Society, in the The Nature of the CAS Chemical Registry System (1983), the chemicals covered are said to be those with (1) completely defined molecular structures; (2) - 3 -

those with established molecular formulas even though the total molecular structure is not completely defined; (3) names which clearly imply the chemical compositions of the substances although the structural details may not be sufficiently defined to establish molecular formulas. It is stated that the C.A.S. registry number is designed to readily identify a chemical substance in the broadest terms, even though it may have various technical names. The C.A.S. number reflects identity of the chemical substance from a market standpoint.

As noted the price lists for chemicals show that suppliers use CAS registry number 70-55-3 for both 98% and 99% paratoluene sulfonamide. A letter from Chemical Abstracts Service, dated March 5, 1991, states that there was"currently no CAS Registry Number associated" with the name ortho para toluene sulfonamide 97.8% para." However, CAS number 70-55-3 was listed for p- toluenesulfonamide.

OPTS with a percentage of the para isomer of 97-98% is p- toluenesulfonamide with the C.A.S. registry number of 70-55-3


The protest should be denied in full.

A copy of this decsiion should be attached to the Customs Form 19 and provided tothe protestant as part of the notice of action on the protest.


John Durant, Director