HQ 083328: Classification of Naphthols and Fast Bases

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 083328

                                     July 5,1989

          CLA-2 CO:R:C:G 083328 JGH

          CATEGORY: Classification

          TARIFF NO.: 2922.22.50

          Mr. D. Mayani
          Delsi Corporation
          279 Alden Ave.
          Edison, New Jersey 08820

          RE: Classification of Naphthols and Fast Bases

          Dear Mr. Mayani:

               This is in reference to the New York Ruling Letter (NYRL
          827082) sent to you from our New York office, dated January 21,
          1988, concerning the classificaton of certain naphthols and fast
          bases from India under the Harmonized Tariff Schedule of the
          United States (HTSUS).

          FACTS:

               Included in that ruling were the following chemicals with
          the classification given as:

               Product                        HTSUS Classification
               Fast Red B Base                2922.22.50
               Fast Scarlet R Base            2922.22.50
               Fast Bordeaux GP Base          2922.22.50
               Fast Red RC Base               2922.22.50
               Fast Red R Base                2922.22.2000
               Fast Scarlet RC Base           2922.22.2000

          ISSUE:

               Classificaiton of these chemicals under the HTSUS.

          LAW AND ANALYSIS:

               Classification under the HTSUS is governed by the General
          Rules of Interpretation (GRI).  GRI 1 provides that
          classification is determined first in accordance with the
          headings and relative Section or Chapter Notes.  Subheading 1 to
          Chapter 29 provides that derivatives of a chemical compound are















                                         -2-


          to be classified in the same subheading as the compound provided
          that they are not more specifically covered by any other
          subheading and that there is not residual subheading named
          "Other" in the series of subheadings concerned.

               Subheading 2922.22 covers ansidines, diansidines,
          phenetidines, and their salts.  The above-listed chemicals are
          derivatives of ansidine, and said to be used (with one exception)
          as fast color bases, and, therefore, following subheading note 1,
          the above chemicals, with the exception of Fast Red B Base, would
          be classifiable in the provision for other oxygen-function amino-
          compounds: Fast color bases, in subheading 2922.29.25009, HTSUS.
          The rate of duty is 12.5 percent ad valorem.

               Fast Red B Base, which is understood to be principally used
          as an intermediate rather than as a fast color base, is
          classifiable under the provision for other oxygen-function amino-
          compounds in subheading 2922.29.5000, HTSUS.  The rate of duty is
          3.7 cents per kg plus 15.6 percent ad valorem.

          HOLDING:

               The above-listed chemcials,with the exception of Fast Red B
          Base, are classifiable in subheading 2922.29.25009, HTSUS,
          dutiable at the rate of 12.5 percent.

               Fast Red B Base is classifable is subheading 2922.29.50,
          HTSUS, with the rate of duty of 3.7 cents per kg plus 15.6
          percent ad valorem.

               Chemicals classifiable in subheading 2922.29.25009, HTSUS,
          which are products of India are entitled to duty free treatment
          under the Generalized System of Preferences (GSP) upon compliance
          with the applicable regulations.

               The duty on Fast Red B Base (p-Nitro-o-ansidine) is
          temporarily suspended through December 31, 1990, under subheading
          9902.29.39, HTSUS.

               NYRL 827082 is modified accordingly.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division