CLA-2 R:C:F 957371 EAB
U.S. Customs Service
10 Causeway Street
Boston, Massachusetts 02222-1059
Re: Application for Further Review of Protest Number 0401-4-100286, dated May 19, 1994
and liquidated February 18, 1994; 5-sulfosalicylic acid, sodium salt; CAS 831-54-9
Dear District Director:
This is a decision on a protest filed May 19, 1994, against your decision in the
classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)
of merchandise entered October 27, 1993 and liquidated on February 18, 1994.
The merchandise, 5-sulfosalicylic acid, sodium salt, CAS No. 831-54-9, was entered and
liquidated under subheading 2918.21.5000, HTSUSA, a provision for, inter alia, salicylic acid
and its salts, other (than suitable for medicinal use), dutiable at the column 1 general rate of 3.7
cents/kg plus 17.9 percent ad valorem.
Protestant seeks reclassification either to subheading 2918.29.1000, HTSUSA, a provision
in part describing 5-sulfosali-cylic acid, dutiable at the column 1 general rate of 5.8 percent ad
valorem, or to subheading 2918.29.4000, HTSUSA, a residual provision for other derivatives of
carboxylic acids described under the terms of the heading and dutiable at the column 1 general
rate of 13.5 percent ad valorem.
The merchandise is also known as sodium 5-sulfosalicylate and 2-hydroxy-5-sulfobenzoic
acid, sodium salt.
Whether either of the descriptions "salicylic acid and its salts" or "5-sulfosalicylic acid"
describes the sodium salt of a sulfonated derivative of a carboxylic acid with additional oxygen
function, known as 5-sulfosalicylic acid, sodium salt, also known as 2-hydroxy-5-sulfobenzoic
acid, sodium salt.
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the HTSUSA. 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 otherwise requires, by the Additional U.S. Rules of
Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the
HTSUSA 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.
Heading 2918 in part describes carboxylic acids with additional oxygen function and their
sulfonated derivatives. Although salicylic acid, known chemically as 2-hydroxybenzoic acid, is a
carboxylic acid (benzoic) with an additional oxygen function (2-hydroxy), it is not sulfonated.
Subheading 2918.21 describes "salicylic acid and its salts" and no other chemical compounds. We
find that the subject merchandise, being sulfonated, is neither "salicylic acid" nor "its salt."
Subheading 2918.29.1000, HTSUSA, is an eo nomine series of carboxylic acids with
additional oxygen function and certain derivatives, including, e.g., a salt (2-hydroxybenzoic acid,
calcium salt), an ester (1-hydroxy-2-naphthoic acid, phenyl ester) and a sulfonated derivative (5-sulfosalicylic acid). The subject merchandise is not set out in subheading 2918.29.1000,
HTSUSA, and we find, therefore, that it is not properly classifiable under this provision.
Subheading 2918.29.4000, HTSUSA, is a residual provision into which falls carboxylic
acids with additional oxygen function and their derivatives as specified by the terms of the heading
and not falling to be classified in subheadings superior to it. We find that this salt of a sulfonated
derivative of a carboxylic acid with additional acid function is properly classified under this
provision, inasmuch as the protestant has furnished the CAS registry number and has certified that
the same is not listed in the Chemical Appendix to the Tariff Schedule.
You are instructed to allow the protest.
The separate chemically defined compound known as 5-sulfosalicylic acid, sodium salt,
also known as 2-hydroxy-5-sulfobenzoic acid, sodium salt, is properly classified under subheading
2918.29.4000, HTSUSA, a provision for, inter alia, carboxylic acids with additional oxygen
function, their sulfonated derivatives: "Other: Other : Products described in additional U.S. note 3
to section VI."
Merchandise entered in 1994 under the foregoing subheading was dutiable at the column 1
general rate of 13.5 percent ad valorem.
A copy of this decision should be attached to the Customs Form 19 and provided to the
protestant as a part of the notice of action on the protest.
In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August
4, 1992, Subject: Revised Protest Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in
accordance with this decision must be accomplished prior to the mailing of this decision by your
office. Sixty days from the date of this decision, the Office of Regulations and Rulings will take
steps to make the decision available to Customs personnel via the Customs Rulings Module in
ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other
public access channels.
John Durant, Director
Commercial Rulings Division