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