us-cbp-cross-rulings-hq-955761•HQ 955761: Henkel Corporation, Minerals Industry Division; oxime intermediates; aldoxime based IM-1A; ketoxime based IM-1K; Legal Note 1(e), Chapter 29; other solvents; safety
HQ 955761: Henkel Corporation, Minerals Industry Division; oxime intermediates; aldoxime based IM-1A; ketoxime based IM-1K; Legal Note 1(e), Chapter 29; other solvents; safety
us-cbp-cross-rulings-hq-955761HQ 955761: Henkel Corporation, Minerals Industry Division; oxime intermediates; aldoxime based IM-1A; ketoxime based IM-1K; Legal Note 1(e), Chapter 29; other solvents; safetyGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 955761
February 10, 1994
CLA-2 CO:R:C:F 955761 EAB
CATEGORY: Classification
TARIFF NO.: 2928.00.2000
John M. Gurley, Esquire
Venable, Baetjer, Howard & Civiletti
1201 New York Avenue, N.W.
Washington, D.C. 20005-3917
Re: Henkel Corporation, Minerals Industry Division; oxime
intermediates; aldoxime based IM-1A; ketoxime based IM-1K;
Legal Note 1(e), Chapter 29; other solvents; safety
Dear Mr. Gurley:
This is in reply to your letter dated January 10, 1994, in
which you request a binding ruling on the classification of certain
chemicals under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
Henkel Corporation, Minerals Industry Division (Henkel/MID)
imports two oxime intermediates used to formulate liquid ion
exchange technology products. The aldoxime and ketoxime each are
aromatic derivatives of hydroxylamines. When mixed with a diluent,
they are denominated IM-1A and IM-1K, respectively.
Absent the diluent, neither oxime is pourable or pumpable in
an unheated condition; since each is petroleum based, heating
presents the danger of autocombustion. The diluent, therefore, is
added for reasons of safety and transportation.
ISSUE:
Whether a hydroxylamine derivative mixed with a diluent for
safety and transportation purposes is classified as a separate
chemically defined compound.
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 2928 describes, in part, organic derivatives of
hydroxylamine.
Legal Note 1(e), Chapter 29 states that the headings of the
chapter apply to separate chemically defined organic compounds
dissolved in solvents other than water, provided that the solution
constitutes a normal and necessary method of putting up the product
adopted solely for reasons of safety or for transport and that the
solvent does not render the product particularly suitable for
specific use rather than for general use.
We find that the addition of the diluent to IM-1A and IM-1K
yields a solution that constitutes a normal and necessary method
of putting up the products adopted solely for reasons of safety or
for transport and that the solvent does not render the products
particularly suitable for specific use rather than for general use.
We are of the opinion that the solutions are classifiable
under subheading 2928.00.2000, HTSUSA, a provision for aromatic
organic derivatives of hydroxylamine.
HOLDING:
IM-1A and IM-1K are classifiable under subheading
2928.00.2000, HTSUSA, a provision for organic derivatives of
hydrazine or hydroxylamine; other; aromatic, subject to the column
one general rate of duty of 7.4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
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