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HQ 954754

Aug 8 1994

CLA-2 CO:R:C:F 954754 JGH


TARIFF NO.: 2933.39.5000

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

RE: Decision on Application for Further Review of Protest No. 1001-2-106224 on the Classification of Citrazinic Acid

Dear Sir:

This protest filed at your port concerns the classification of the merchandise entered at your port on May 4, 1989.


Citrazinic acid was entered under the provision for other heterocyclic compounds with nitrogen hetero-atoms only; Aromatic or modified aromatic; photographic chemicals, in subheading 2933.90.25, HTSUS. Customs changed the classification to subheading 2933.39.50, HTSUS, for Heterocyclic compounds with nitrogen hetero-atoms only; compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure.

Later it was claimed that the chemical was classifiable under the then duty-free temporary provision in subheading 9902.37.07, HTSUS, for photographic color couplers (however provided for in chapter 29 or subheading 3707.90.30 or 3707.90.60). This duty-free provision expired December 31, 1992.

The file contains a statement from Eastman Kodak to the effect that Citrazinic acid "is used in the manufacture of photographic chemicals." Another statement is to the effect that Citrazinic acid is used in the color developer solution.


Classification of Citrazinic acid. - 2 -


Technical literature available to Customs lists Citrazinic acid not only as a photographic coupler but also as an intermediate use in the production of azo dyes as well as skin moisturizers, lotions and soaps. Since it has a variety of intermediate uses, the chemical would not be classified as a photographic coupler in subheading 9902.37.07, since the provision provides for chemicals solely used as photographic couplers and not for intermediates.

In order for Citrazinic acid to be classifiable as a photographic chemical in subheading 2933.90.25, HTSUS, it would have to be exclusively used for photographic purposes. A review of the technical literature show that while citrazinic acid is widely used for photographic chemical purposes, it is also used as an intermediate in the production of other chemicals, not associated with photographic purposes, as indicated above.

In addition, it should be noted that in the literature, citrazinic acid is listed as a photographic competing coupler, rather than as in the tariff description of photographic color coupler. Photographic color couplers react with other photographic chemicals and develop colors and images on photographic paper. In other words, the coupled chemical becomes part of the final photograph. In contrast, photographic competing couplers modify the intensity of the colors in the photograph by coupling with a portion of the color development compounds, forming a water soluble dye which is washed out in the process; they do not, therefore, become part of the final product. In view of this action and the chemical's multiple uses as an intermediate, it is not deemed a photocoupler for the purposes of 9902.37.07.

Citrazinic acid is classifiable under the provision for other heterocyclic compounds in subheading 2933.39.5000, HTSUS.


Citrazinic acid is classifiable in subheading 2933.39.5000, HTSUS.

You are directed to deny the protest in full. A copy of this decision should be furnished the protestant with a Form 19 Notice of Action. - 3 -

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant not later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Ruling Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.


John Durant, Director

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