HQ 953345: Application for further review of Protest No. 3001-92-100811, dated November 2, 1992; Zeinox-10; tetrakis[methylene(3,5- di-t-butyl-4-hydroxycinnamate)]methane; CAS No. 6683-19-8 listed

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 953345

                         April 29, 1993

CLA-2 CO:R:C:F 953345 EAB

CATEGORY: Classification

TARIFF NO.: 2918.29.5090

District Director
U.S. Customs Service
1000 Second Avenue
Seattle, Washington 98104-1049

Re:  Application for further review of Protest No. 3001-92-100811,
     dated November 2, 1992; Zeinox-10; tetrakis[methylene(3,5-
     di-t-butyl-4-hydroxycinnamate)]methane; CAS No. 6683-19-8
     listed

Dear Sir:

     This is a decision on a protest filed November 2, 1992,
against your decision in the classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) of
merchandise entered on April 23, 1992 and liquidated on August 28,
1992.

FACTS:

     The protestant entered the merchandise under subheading
3812.30.5000, HTSUSA, a provision for antioxidizing preparations
and other compound stabilizers for rubber or plastics, other than
mixtures of chemicals specified therein; duty was claimed at the
column one general rate of 5.0 percent ad valorem.

     Customs reclassified the merchandise under subheading
2918.29.5090, HTSUSA, a residual provision for other carboxylic
acids with phenol function but without other oxygen function, their
anhydrides, halides, peroxides, peroxyacids and their derivatives;
duty was assessed at the column one general rate of 3.7 cents/kg
plus 17.9 percent ad valorem.

     Identified in the entry documents as 1,000 pounds (net) of
Zeinox-10, the product is used as an antioxidant in the manufacture
of polymer plastics.  A separate chemically defined compound having
the chemical name of tetrakis[methylene(3, 5-di-t-butyl-4-hydroxy-
cinnamate)]methane, the CAS Registry Number of 6683-19-8 for the
product is listed in the Chemical Appendix to the Tariff Schedule.

     Customs Laboratory analysis of a sample reported "no evidence
of any other compound present," which conclusion is independently
corroborated by the importer.

ISSUE:

     What is the classification under the HTSUSA of Zeinox-10, the
chemical name of which is tetrakis[methylene(3,5-di-t-butyl-4-
hydroxycinnamate)]methane, assigned CAS No. 6683-19-8, a number
listed in the Chemical Appendix to the Tariff Schedule?

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 GRI's taken in order.

     Note 1(a), Chapter 38, HTSUSA, provides that, with certain
exceptions not applicable to this decision, separate chemically
defined compounds are not classifiable under any heading of the
chapter.

     Note 1(a), Chapter 29, HTSUSA, provides that, except where the
context otherwise requires, the headings of the chapter apply only
to separate chemically defined organic compounds.

     Heading 2918 describes carboxylic acids with additional oxygen
function and their anhydrides, halides, peroxides and peroxyacids;
their halogenated, sulfonated, nitrated or nitrosated derivatives.

     We note that the protestant claimed that a classification in
Chapter 38 would prevail over a Chapter 29 classification, because
the Chapter 38 classification, a functional description, was more
specific than a description of a separate chemically defined
compound.  We would stress that the principle of relative
specificity, found in GRI 3(a), does not apply when, as here, the
classification is determined by GRI 1 with the mandatory
consideration of the "relative section and chapter notes."

     In view of the foregoing legal notes and the terms of heading
2918, we are of the opinion that Zeinox-10 is classifiable under
heading 2918, HTSUSA.

HOLDING:

     The protest should be denied.

     Zeinox-10, tetrakis[methylene(3,5-di-t-butyl-4-hydroxy-
cinnamate)]methane, CAS #6683-19-8 listed in the Chemical Appendix
to the Tariff Schedule, is classifiable under subheading
2918.29.5090, HTSUSA, a provision for carboxylic acids with
additional oxygen function and their anhydrides, halides, peroxides
and peroxyacids; their halogenated, sulfonated, nitrated or nitro-
sated derivatives; carboxylic acids with phenol function but with-
out other oxygen function, their anhydrides, halides, peroxides,
peroxyacids and their derivatives; other; other; other; other.

     Merchandise entered in 1992 under the foregoing provision was
dutiable at the column one general rate of 3.7 cents/kg plus 17.9
percent ad valorem.  (Note that this provision has been renumbered
in 1993 to be subheading 2918.29.8000.)

     A copy of this decision should be attached to the Customs Form
19 and provided to the protestant as part of the notice of action
on the protest.

                            Sincerely,



                            John Durant, Director