HQ 950914: N-acetyl L-cysteine; CAS# 616-91-1; thiols; mercaptans; carboxylic acids; 867410 modified

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 950914

                         April 22, 1992

CLA-2 CO:R:C:F 950914 EAB

CATEGORY: Classification

TARIFF NO.: 2930.90.4520

Mr. Marvin Trief
Arrow Chemical Inc.
P.O. Box 580
Westwood, New Jersey 07675

Re:  N-acetyl L-cysteine; CAS# 616-91-1; thiols; mercaptans;
     carboxylic acids; 867410 modified

Dear Mr. Trief:

     This is a decision on a reconsideration of NYRL 867410
(October 29, 1991), in part which classified N-acetyl L-cysteine
under subheading 2930.90.5050 of the Harmonized Tariff Schedule
of the United States Annotated, then generally dutiable at 3.7%
ad valorem.

FACTS:

     The merchandise is N-acetyl L-cysteine, CAS Registry Number
616-91-1.  It is also referred to as acetylcysteine and L-a-
acetamido-b-mercaptopropionic acid.

     Generally speaking, simple organic compounds formed by the
replacement of a hydrogen atom of hydrogen sulfide by an
aliphatic, aromatic or heterocyclic radical are referred to as
"thiols," e.g. methanethiol; whereas, polyfunctional compounds so
formed are often described with the prefix "mercapto," such as
mercaptoacetic acid.

     NYRL 867410, supra, classified the merchandise under
subheading 2930.90.5050, HTSUSA, a basket provision for other
organo-sulfur compounds, dutiable in 1991 at the column 1 general
rate of duty of 3.7% ad valorem.

ISSUE:

     What is the proper classification under the HTSUSA of N-
acetyl L-cysteine, CAS Registry Number 616-91-1, also referred to
as acetylcysteine and L-a-acetamido-b-mercaptopropionic acid?

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.

     The terms of heading 2930, HTSUSA, accurately describe the
subject merchandise as an organo-sulfur compound.  Thereunder,
subheading 2930.90.4520, describes mercaptocarboxylic acids.

HOLDING:

     N-acetyl L-cysteine, CAS Registry Number 616-91-1, also
referred to as acetylcysteine and L-a-acetamido-b-
mercaptopropionic acid is classifiable under subheading
2930.90.4520, HTSUSA, a provision for organo-sulfur compounds;
other; other; other; acids, mercaptocarboxylic acids.

     Entries of merchandise classified under this subheading are
dutiable at the column one general rate of duty of 4.2% ad
valorem.

     This decision should be considered a modification of NYRL
867410 pursuant to 19 CFR 177.9(d)(1).  It is not to be applied
retroactively to NYRL 867410 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling.  For purposes of future
transactions in merchandise of this type, NYRL 867410 will not be
valid precedent.  We recognize that pending transactions may be
adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it.  If such a situation
arises, you may notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances.

                           Sincerely,



                           John Durant, Director
                           Commercial Rulings Division