United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0951308 - HQ 0951384 > HQ 0951308

Previous Ruling Next Ruling

HQ 951308

July 17, 1992

CLA-2 CO:R:C:F 951308 EAB


TARIFF NO.: 2933.19.3000; 9902.37.07

District Director
U.S. Customs Service
111 West Huron Street
Buffalo, New York 14202

RE: Application for Further Review of Protest No. 0901-92- 1-00110, dated January 8, 1992, concerning photographic couplers; N-(4-chloro-3-(4,5-dihydro-5-oxo-1-(2,4,6- trichlorophenyl)-1H-pyrazol-3-yl)-amino)-phenyl)- tetradecaneamide; CAS 54636-84-9

Dear Sir:

This is a decision on a protest filed January 8, 1992, against your decision in the classification of certain chemicals entered March 7, 1991 and liquidated December 6, 1991.


The protestant entered N-(4-chloro-3-(4,5-dihydro-5-oxo-1- (2,4,6-trichlorophenyl)-1H-pyrazol-3-yl)-amino)-phenyl)- tetradecaneamide, CAS Registry Number 54636-84-9, under subheading 2933.19.30, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision describing photographic chemicals, to be entered free of duty under an appropriate subheading in chapter 99. Customs assessed a duty of 8.5 percent ad valorem.


What is the proper classification under the HTSUSA of N-(4- chloro-3-(4,5-dihydro-5-oxo-1-(2,4,6-trichlorophenyl)-1H-pyrazol- 3-yl)-amino)-phenyl)-tetradecaneamide, CAS Registry Number 54636-


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 as well as section and chapter notes 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.

There is no legal requirement for annotations to appear in the main body of the HTSUSA in order that a given importation receive preferential duty treatment. It is sufficient, and all that is required is, to properly set out the merchandise in chapter 99.

N-(4-chloro-3-(4,5-dihydro-5-oxo-1-(2,4,6-trichlorophenyl)- 1H-pyrazol-3-yl)-amino)-phenyl)-tetradecaneamide is described in subheading 9902.37.07, HTSUSA.


N-(4-chloro-3-(4,5-dihydro-5-oxo-1-(2,4,6-trichlorophenyl)- 1H-pyrazol-3-yl)-amino)-phenyl)-tetradecaneamide, CAS Registry Number 54636-84-9, is properly classifiable under subheading 2933.19.35, HTSUSA, a provision for heterocyclic compounds with nitrogen hetero-atoms(s) only; other; other; photographic chemicals.

Merchandise classified under the foregoing subheading in 1991 was entitled to be entered free of duty under subheading 9902.37.07, HTSUSA.

You are instructed to allow the protest.

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.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: