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HQ 958193

April 15, 1998

CLA-2 RR:CR:GC 958193 JGB


TARIFF NO.: 2934.10.7000

Mr. Peter L. Stormer
Rohm and Haas Company
Independence Mall West
Philadelphia, Pennsylvania 19105

RE: 2-N-octyl-4-isothiazolin-3-one (CAS 26530-20-1); NY 811958, dated June 28, 1995 modified

Dear Mr. Stormer:

This is in reference to New York Ruling Letter (NY) 811958, issued to you on June 28, 1995, concerning the classification of 2-N-octyl-4-isothiazolin-3-one (CAS 26530-20-1).

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), on March 4, 1998, Customs published a notice in the Customs Bulletin, Vol. 32, No. 9, proposing to modify New York Ruling Letter (NY)811958, issued June 28, 1995, pertaining to the tariff classification of 2-N-octyl-4-isothiazolin-3-one and inviting comments on the correctness of the proposed modification. No comments were received in response to the notice.


In New York Ruling Letter (NY) 811958, issued June 28, 1995, Customs ruled that 2-N-octyl-4-isothiazolin-3-one would be properly classified under subheading 2934.10.9000, Harmonized Tariff Schedule of the United States (Annotated) (HTSUSA), a residual provision for "other" compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure.

Upon review of this ruling, Customs has discovered an error in the classification with respect to 2-N-octyl-4-isothiazolin-3-one (CAS 26530-20-1). This product should have been classified in subheading 2934.10.7000, HTSUSA, the provision for compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure, other than aromatic or modified aromatic compounds.


Whether 2-N-octyl-4-isothiazolin-3-one (CAS 26530-20-1) is classified in subheading 2934.10.7000, HTSUSA, or in the residual provision, subheading 2934.10.9000, HTSUSA.


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 GRIs taken in their appropriate order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to the GRIs.

This matter is governed by GRI 6, in that the choice in classification is between two subheadings at the 8-digit level. Simply stated, a named provision is always more specific than a residual or "other" provision. Therefore, GRI 3(a), applied through GRI 6, requires the choice of subheading 2934.10.700 HTSUSA, as the preferred more specific provision. It therefore follows that the chemical compound 2-N-octyl-4-isothiazolin-3-one (CAS 26530-20-1) is classifiable under subheading 2934.10.7000, HTSUSA, entitled to be entered free of duty in column one.


NY 811958, dated June 28, 1995, is modified to reclassify 2-N-octyl-4-isothiazolin-3-one (CAS 26530-20-1) under subheading 2934.10.7000, HTSUSA, free of duty in column one.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10 (c)(1)).


John A. Durant, Director
Commercial Rulings Division

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