CLA-2 R:C:F 957038 RC
Regional Commissioner of Customs
c/o Protest and Control Section
Six World Trade Center, Room 761
New York, New York 10048
RE: Application for Further Review of Protest No. 1001-94-104052,
filed May 27, 1994, concerning the classification of succinic
acid.
Dear Sir:
This is a decision on a protest filed against your decision
in the classification of goods entered November 5, 1993 and
liquidated February 25, 1994.
FACTS:
Customs classified the succinic acid, CAS 110-15-6, in
subheadings 2917.19.2700, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), dutiable at 3.7 cents per
kilogram plus 16.8 percent (1993). The succinic anhydride is
said to be made from a "non-benzene" derived maleic anhydride
(n-butane feedstock fractionation is used). Benzenoid sources
are now referred to in the HTSUS as "aromatic". The importer
claims this succinic acid is properly classified within
subheading 2917.19.5050, HTSUSA, dutiable at 4 percent ad
valorem (1993).
ISSUE:
Whether the succinic acid in question is classifiable under
subheading 2917.19.2700, HTSUS, succinic acid derived in hole or
in part from maleic anhydride or from cyclohexane; or
2917.19.5050, HTSUS, acyclic Polycarboxylic acids, their
anhydrides, halides, peroxides, peroxyacids and their
derivatives: Other.
LAW AND ANALYSIS:
The Tariff Schedules of the United States (TSUS) listed
separate classifications for "benzenoid" and "non benzenoid"
chemicals and their derivatives. Benzenoid (aromatic) chemicals
were classified in a separate part of the tariff- part 1,
Schedule 4, TSUS.
The Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) merely states "succinic acid derived from
maleic anhydride." There is no differentiation made between
benzenoid derived and non benzenoid derived maleic anhydride.
Headquarters Ruling Letter 950414 dated February 6, 1992,
addressed a similar issue. There, Customs concluded the
provision did not make a distinction in the manufacturing flow
process of the maleic anhydride. Succinic acid was classifiable
in the named provision regardless of whether or not the source of
the maleic anhydride is aromatic.
HOLDING:
We find the succinic acid derived from maleic anhydride,
whether or nor the maleic anhydride is derived from non aromatic
or aromatic sources, it is classifiable under subheading
2917.19.2700, HTSUSA, the provision for succinic acid derived in
whole or in part from maleic anhydride or from cyclohexane,
dutiable at 3.7 cents per kilogram plus 16.8 percent (1993).
You are instructed to deny the protest in full. A copy of
this decision should be attached to the Customs Form 19 and
provided to the protestant as part of the notice of action on the
protest.
In accordance with Section 3 A (11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, 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 the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the 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.
Sincerely,
John Durant, Director
Commercial Rulings Division