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HQ 950338

February 16, 1993

CLA-2 CO:R:C:F 950338 EAB


TARIFF NO.: 2914.70.20

Area Director
New York Seaport
U.S. Customs Service
6 World Trade Center
New York, New York 10048

RE: Internal Advice Request No. 47/91; menadione sodium bisulfite; MSB; 2936; vitamins

Dear Sir:

This request for Internal Advice was initiated by a letter dated July 3, 1991, from the law firm of Siegel, Mandell & Davidson, P.C. on behalf of Heterochemical Corporation.


The merchandise is identified as menadione sodium bisulfite (MSB). Listed as No. 5716 in The Merck Index, Eleventh (Centennial) Edition, it has the chemical name of 1,2,3,4- Tetrahydro-2-methyl-1,4-dioxo-2-naphthalenesulfonic acid sodium salt, or, more simply, 2-methyl-1,4-naphthoquinone sodium bisulfite. The listed therapeutic category is vitamin (prothrom- bogenic).

Counsel urges classification of the subject chemical compound under subheading 2936.29.20, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), but alternatively suggests classification under subheading 2914.70.50, HTSUSA. Counsel is of the opinion that classification under subheading 2914.70.20 is incorrect.

Officials at New York Seaport have indicated proper classification to be in subheading 2914.70.20, HTSUSA, a provision for other aromatic, sulfonated quinone derivatives.


What is the proper classification of menadione sodium bisulfite, a compound having the chemical name of 1,2,3,4- Tetrahydro-2-methyl-1,4-dioxo-2-naphthalenesulfonic acid sodium salt, or, more simply, 2-methyl-1,4-naphthoquinone sodium bisulfite?


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 2936, HTSUSA, describes, in part, provitamins and vitamins, natural or reproduced by synthesis, together with derivatives thereof used primarily as vitamins.

Subheading 2914.70, HTSUSA, describes, in part, quinones and their sulfonated derivatives. Subheading 2914.70.20, HTSUSA, further describes other aromatic, sulfonated derivatives, and subheading 2914.70.50, HTSUSA, describes other, that is non- aromatic, sulfonated derivatives.

MSB is not classifiable under heading 2936 because it is not a naturally occurring vitamin, it is not a synthetic reproduction of a naturally occurring vitamin, nor is it a derivative of either one.

Since the naphthaquinone moiety is an aromatic structure, we are of the opinion that menadione sodium bisulfite is properly classifiable under subheading 2914.70.20, HTSUSA.


Menadione sodium bisulfite, a synthetic compound having the chemical name of 1,2,3,4-Tetrahydro-2-methyl-1,4-dioxo-2- naphthalenesulfonic acid sodium salt, or, more simply, 2-methyl- 1,4-naphthoquinone sodium bisulfite is classifiable under subheading 2914.70.20, HTSUSA, a provision for ketones and quinones, whether or not with other oxygen function, and their halogenated, sulfonated, nitrated, or nitrosated derivatives; halogenated, sulfonated, nitrated or nitrosated derivatives; aromatic; other. Merchandise classified under the foregoing subheading is dutiable at the general rate of 11 percent ad valorem.


John Durant, Director

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