CLA-2 OT:RR:CTF:TCM W968449 KSH
Mr. Cristobal Williams
FRP Services & Co.
10 Bank St., Suite 450
White Plains, NY 10606
RE: Revocation of New York Ruling Letter (NY) F86280, dated August 9, 2000; Classification of Di-Linear-Alkyl Benzene.
Dear Mr. Williams:
This letter is to inform you that the Bureau of Customs and Border Protection (CBP) has reconsidered New York Ruling Letter (NY) F86280, issued to you on August 9, 2000, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of Di-Linear Alkyl Benzene. The chemical was classified in subheading 3817.10.5000, HTSUSA, (now 3817.10.1500) which provides for “Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902: Mixed alkylbenzenes: Other.” We have reviewed that ruling and found it to be in error. Therefore, this ruling revokes NY F86280.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed action was published on May 2, 2007, in Volume 41, Number 19, of the CUSTOMS BULLETIN. CBP received no comments in response to the notice.
FACTS:
The merchandise at issue is a Di-Linear-Alkyl Benzene of HAB which is an aromatic mixture of alkylbenzenes.
ISSUE:
Whether the Di-Linear-Alkyl Benzene is classified as a mixed linear alkylbenzene of subheading 3817.00.1000, HTSUSA, or as “other” in subheading 3817.10.1500, HTSUSA.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined 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 GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. It is Customs and Border Protections (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
There is no dispute that the Di-Linear-Alkyl Benzene is classified in heading 3817, HTUSA, as a mixed alkylbenzene other than those of heading 2707 or 2902. The sole issue for consideration herein is whether the Di-Linear-Alkyl benzene is classified in subheading 3817.00.1000, HTSUSA, as a mixed linear alkylbenzene or in subheading 3817.00.1500, HTSUSA, as other.
Alkylbenzene is an organic compound that has an alkyl group bound to a benzene ring. www.thefreedictionary.com. It may be linear or branched. A linear chain consists of a sequence of carbon atoms extending in a direct line, characteristic of paraffins and olefins. Hawley’s Condensed Chemical Dictionary, Twelfth Edition. A branched chain is a linear series of carbon atoms occurring in paraffinic hydrocarbons and some alcohols that is isomeric with its straight chain counterpart and has a subordinate chain of one or more carbon atoms. Id. at 247.
The merchandise at issue is identified as “Di-Linear-Alkyl Benzene.” Subheading 3817.00.1000, HTSUSA, eo nomine provides for mixed linear alkylbenzenes without limitation. As the compound is a mixed linear alkylbenzene, it is classified in subheading 3817.00.1000, HTSUSA.
HOLDING:
By application of GRI 1, HTSUSA, the Di-Linear-Alkyl Benzene is classified in heading 3817, HTSUSA. By the same authority, it is specifically provided for in subheading 3817.00.1000, HTSUSA, which provides for “Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902: Mixed alkylbenzenes: Mixed linear alkylbenzenes.” The general column one rate of duty is 6.5% ad valorem.
EFFECT ON OTHER RULINGS:
NY F86280 is hereby revoked.
In accordance with 19 U.S.C. 1625 (c), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division