CLA-2 RR:CR:GC 960536 RC
Mr. Joseph J. Chivini
Austin Chemical Company, Inc.
1565 Barclay Boulevard
Buffalo Grove, Illinois 60089-4537
RE: Revocation of NY B83470; (+)-DI-O-P-Toluoyl-D-Tartaric
Acid
Dear Mr. Chivini:
We have been asked to reconsider NY B83470, dated April 11,
1997. This ruling, issued to you on behalf of your company,
concerns the classification of (+)-DI-O-P-Toluoyl-D-Tartaric Acid
under the Harmonized Tariff Schedule of the United States
(HTSUS). This letter is to inform you that NY B83470 no longer
reflects the views of the U.S. Customs Service.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of NY B83470 was published on
April 8, 1998, in the Customs Bulletin, Volume 32, Number 14. No
comments were received in response to the notice. The following
represents our position.
FACTS:
In NY B83470, Customs classified (+)-DI-O-P-Toluoyl-D-Tartaric Acid (CAS # 32634-68-7) in subheading 2918.13.5000,
HTSUS, the provision for other carboxylic acids with alcohol
function but without other oxygen function, their anhydrides,
halides, peroxides, peroxyacids and their derivatives: salts and
esters of tartaric acid, dutiable at the rate of 4.4 percent ad
valorem (1997). Analysis by the Customs laboratory indicates the
(+)-DI-O-P-Toluoyl-D-Tartaric Acid is not a salt or ester of
tartaric acid as originally ruled in NY B83470, classifiable in
subheading 2918.13.5000, HTSUS, but rather an ester of an
aromatic polycarboxylic acid.
ISSUE:
What is the proper tariff classification of the (+)-DI-O-P-Toluoyl-D-Tartaric Acid under the HTSUS?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the HTSUS is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. GRI 6 provides that the GRIs apply in the same
fashion to subheadings within the same heading.
Chapter 29 Note 5(a) states that esters of acid-function
compounds of sub-Chapters I to VII with organic compounds of
these sub-Chapters are to be classified with that compound which
is classified in the heading which occurs last in numerical order
in these sub-Chapters.
The (+)-DI-O-P-Toluoyl-D-Tartaric Acid is not a salt or
ester of tartaric acid as originally ruled in 2918.13.5000,
HTSUS. Analysis by the Customs laboratory indicates the (+)-DI-O-P-Toluoyl-D-Tartaric Acid is an ester of an aromatic
polycarboxylic acid, classifiable in 2917.39.3000, HTSUS, and a
derivative of a carboxylic acid with alcohol function (tartaric
acid).
Therefore, we find that (+)-DI-O-P-Toluoyl-D-Tartaric Acid
is properly classified in subheading 2918.19.2000, HTSUS, the
provision for other carboxylic acids with alcohol function but
without other oxygen function, their anhydrides, halides,
peroxides, peroxyacids and their derivatives: other: aromatic:
other: products described in additional U.S. note 3 to section
VI.
HOLDING:
The (+)-DI-O-P-Toluoyl-D-Tartaric Acid is properly
classifiable in subheading 2918.19.2000, HTSUS, as a derivative
of a carboxylic acid with alcohol function (tartaric acid). The
applicable rate of duty in 1998 is 10.7 percent ad valorem.
Pursuant to 19 U.S.C. 1625, NY B83470, dated April 11, 1997,
is revoked.
In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C. 1625
does not constitute a change of practice or position in
accordance with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1).
Sincerely,
John Durant, Director
Commercial Rulings Division