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HQ 952892

March 10, 1993

CLA-2 CO:R:C:F 952892 EAB


TARIFF NO.: 2918.21.5000

Area Director
New York Seaport
6 World Trade Center
New York, New York 10048

RE: Application for Further Review of Protest No. 1001-92-103641, dated May 27, 1992, concerning salicylic acid

Dear Director:

This is a decision on a protest filed May 27, 1992, against your decision in the classification of merchandise liquidated on February 28, 1992 and entered in 1991.


The protestant entered all goods in subheading 2918.21.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision for, inter alia, salicylic acid suitable for medicinal use, to be entered free of duty under the Generalized System of Preferences (GSP) as a product of Columbia.

Customs reclassified the merchandise under subheading 2918.21.5000, HTSUSA, a provision in part for salicylic acid other than that suitable for medicinal use, dutiable at the column 1 general rate of 3.7 cents/kilogram plus 17.9 percent ad valorem.

Protestant seeks reclassification of the goods to subheading 2918.21.1000, supra, entitled to entry free of duty as aforesaid.

Customs Laboratory analysis found a submitted sample to consist of salicylic acid with a melting point range lower than that of USP grade salicylic acid.


What is the proper classification of salicylic acid?


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.

Since the merchandise had a melting point lower than that of USP grade salicylic acid, we are of the opinion that it was not suitable for medicinal use.


The protest should be denied.

Salicylic acid with a melting point lower than that of USP grade salicylic acid is properly classified under subheading 2918.21.5000, a provision for carboxylic acids with additional oxygen function, carboxylic acids with phenol function, salicylic acid and its salts, other.

Merchandise entered in 1991 under the foregoing subheading was subject to the column 1 general rate of duty of 3.7 cents/kilogram plus 17.9 percent ad valorem and not eligible for preferential treatment under the GSP.

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

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