us-cbp-cross-rulings-hq-089225•HQ 089225: Classification of Tide Hydrazone
HQ 089225: Classification of Tide Hydrazone
us-cbp-cross-rulings-hq-089225HQ 089225: Classification of Tide HydrazoneGuidance
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 089225
August 22, 1991
CLA-2 CO:R:C:F 089225 EAB
CATEGORY: Classification
TARIFF NO.: 2934.10.1000
Robert E. Burke, Esquire
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, Illinois 60601
Re: Classification of Tide Hydrazone
Dear Mr. Burke:
This is in reply to your letter dated February 13, 1991, to
the Regional Commissioner of Customs, New York Region, in which
you requested on behalf of Miles, Inc., a binding ruling on the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of a chemical compound known as
Tide Hydrazone, the chemical name of which is 3,4-
methylenedioxybenzaldehyde-(5-chloro-4-diflouromethyl-thiazolyl)
hydrazone.
No sample was submitted.
FACTS:
Tide Hydrazone, the chemical name of which is 3,4-
methylenedioxybenzaldehyde-(5-chloro-4-diflouromethyl-thiazolyl)
hydrazone is a color indicator used in diagnostic tests for
glucose. Your client intends to import the compound in bulk
form.
The compound has no CAS registration number.
You are of the opinion that the subject compound may be
classifiable under either of headings 3822 or 2934 of the
Schedule.
ISSUE:
What is the proper tariff classification under the HTSUSA of
Tide Hydrazone, the chemical name of which is 3,4-
methylenedioxybenzaldehyde-(5-chloro-4-diflouromethyl-thiazolyl)
hydrazone?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA 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 GRI's taken in order.
Heading 3822 provides for composite diagnostic or laboratory
reagents, other than those of heading 3002 or 3006. As explained
in chapter note 1(a), chapter 38 does not cover separate
chemically defined elements or compounds, except as further
specified, which exception is not applicable in this case.
Heading 2934 covers other heterocyclic compounds not
specified or included elsewhere. Since the subject chemical is a
separate chemically defined compound to be imported in bulk, we
are of the opinion that it is more properly classifiable under
heading 2934 of the Schedule.
For statistical purposes, we find that the subject compound
is properly classifiable under subheading 2934.10.1000, HTSUSA.
HOLDING:
Tide Hydrazone, the chemical name of which is 3,4-
methylenedioxybenzaldehyde-(5-chloro-4-diflouromethyl-thiazolyl)
hydrazone is properly classifiable under subheading 2934.10.1000,
HTSUSA, which provides for other heterocyclic compounds;
compounds containing an unfused thiazole ring (whether or not
hydrogenated); aromatic or modified aromatic; products described
in additional U.S. note 3 to section VI (in this case, chemicals
not having a CAS registration number). Merchandise classified
under this subheading is subject to a 13.5% ad valorem general
rate of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division
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