HQ 082139: Classification of surface

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.

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                          HQ 082139 
                           SEP 13, 1989
CLA-2-CO:C:G 082139 JGH

CATEGORY:   Classification

TARIFF NO:   3402.90.3000

Russell W. MacKechnie, Esq.
Donohue & Donohue
26 Broadway, Suite 1111
New York, New York 10004

RE: Classification of surface

active preparations

Dear Mr. MacKechnie:

     Your letter of December 15,  1987, concerns the
classification under the Harmonized Tariff Schedule of the
United States (HTSUS) of the classification of certain
emulsifying products listed as Synacto emulsifiers 247, 476,
404,  406,  415,  416,  426,  435,  505  and  515.

FACTS:

     The products are described as synthetic sulfonate
emulsifiers used as cutter oil additives.  They are said to
consist of sodium-neutralized sulfonic acids formed by the
sulfonation of benzene and xylene based olefin alkylates.  
Each product is said to consist of an active ingredient, base
oil and residual water.   In Synacto 247, the active ingredient
is said to be 70 percent by weight of the product and the base
oil (mineral oil) 27.3 percent.   In Synacto 476, the active
ingredient is said to account for 61 percent by weight of the
product and the base oil 35.5 percent.   The other 11 products
are described as combinations of Synacto 247 and 476.

ISSUE:

     Whether the emulsifier products in series 400 and 500 are
classifiable under the provision for anionic surface active
agents in subheading 3402.11.10003, HTSUS, or for surface
active preparations in subheading 3402.90.30003, BTSUS.

 --  2  --

LAW AND ANALYSIS:

     It is agreed that the Synacto 200 series and Synacto 2000
products are classifiable as surface-active preparations in
subheading 3402.90.3003, HTS.

     The Explanatory Notes to Chapter 34, HTSUS, state that
organic surface-active agents are chemical compounds not
chemically defined.   Anionic surface-active agents may
contain, as impurities resulting from the manufacturing
process, small quantities of fatty alcohols, alkylates or other
hydrophobic raw materials which have escaped sulphonation.  
Surface-active preparations, the notes explain, would include
intermixtures of surface-active agents and also solutions or
dispersions of surface-active agents in an organic solvent.

     The technical information submitted shows that Synacto
404,  406,  415,  416,  423,  505, and 515 are all diluted
mixtures of Synacto 247 and 476.   The composition percentages
given show that they range from 41-70 percent "soap", 27-57
percent diluent oil and 3-5 percent impurities.

     The claim is made that nine products of the Synacto 400
and 500 series are classifiable as surface active-agents in the
HTSUS, as they meet the legal note definition of surface-active
agents in regard to water-solubility and surface tension
criteria.   However, technical sources on surface-active
agents, Synthetic Detergents, Davidson & Mildwicks (1967),
states that a sulfonic acid of the type used as a
surface-active agent has a typical make-up of 80-85 percent
active ingredient,  10-15
percent inorganic sulfates and 1-5 percent unreacted oils.  In
view of the high percentage of diluent oils in all of these 
mixtures, none of the imported products can be considered
surface active agents under the definition given in the ~TSUS.

     The comment is made that Synacto series 200 and 2000
products do not meet the definition of surface-active agents
because of their relatively high molecular weight and the
presence of the insoluble diluent material.   However, it is
claimed that the active ingredient "when isolated as a pure
solid compound meets both the solubility and surface tension
criteria of a legal note 3 "surface active agent."   In fact,
none of the products are pure solid compounds but mixtures of
the active ingredient with the diluent oil.  Synacto 476, as
pointed out, has a mineral oil content of 35.5 percent, an
amount which exceeds the limits set out in the Explanatory
Notes to Heading 3402.

 -- 3-

     In view of the composition of the imported products, it
is concluded that because of the large amount of diluent oil
in each of them they would not be considered surface-active
agents for the purposes of the ~TSUS.   Rather, all of the
emulsifier products listed would be classified as
surface-active preparations.

~OLDING:

     Synacto emulsifier products 404, 406, 415, 416, 426, 435,
476, 505, and 515 are all surface-active preparations
classifiable in subheading 3402.90.30003, HTSUS, and dutiable
at the rate of 7.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division