Classification of Tide Hydrazone

HQ 089225 August 22, 1991 CLA-2 CO:R:C:F 089225 EAB CATEGORY: Classification TARIFF NO.: 2934.10.1000 Robert E. Burke, Esquire Barnes, Richardson & Colburn 200 East Randolph Drive Chicago, Illinois 60601 Re: Classification of Tide Hydrazone Dear Mr. Burke: This is in reply to your letter dated February 13, 1991, to the Regional Commissioner of Customs, New York Region, in which you requested on behalf of Miles, Inc., a binding ruling on the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a chemical compound known as Tide Hydrazone, the chemical name of which is 3,4- methylenedioxybenzaldehyde-(5-chloro-4-diflouromethyl-thiazolyl) hydrazone. No sample was submitted. FACTS: Tide Hydrazone, the chemical name of which is 3,4- methylenedioxybenzaldehyde-(5-chloro-4-diflouromethyl-thiazolyl) hydrazone is a color indicator used in diagnostic tests for glucose. Your client intends to import the compound in bulk form. The compound has no CAS registration number. You are of the opinion that the subject compound may be classifiable under either of headings 3822 or 2934 of the Schedule. ISSUE: What is the proper tariff classification under the HTSUSA of Tide Hydrazone, the chemical name of which is 3,4- methylenedioxybenzaldehyde-(5-chloro-4-diflouromethyl-thiazolyl) hydrazone? LAW AND ANALYSIS: 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 3822 provides for composite diagnostic or laboratory reagents, other than those of heading 3002 or 3006. As explained in chapter note 1(a), chapter 38 does not cover separate chemically defined elements or compounds, except as further specified, which exception is not applicable in this case. Heading 2934 covers other heterocyclic compounds not specified or included elsewhere. Since the subject chemical is a separate chemically defined compound to be imported in bulk, we are of the opinion that it is more properly classifiable under heading 2934 of the Schedule. For statistical purposes, we find that the subject compound is properly classifiable under subheading 2934.10.1000, HTSUSA. HOLDING: Tide Hydrazone, the chemical name of which is 3,4- methylenedioxybenzaldehyde-(5-chloro-4-diflouromethyl-thiazolyl) hydrazone is properly classifiable under subheading 2934.10.1000, HTSUSA, which provides for other heterocyclic compounds; compounds containing an unfused thiazole ring (whether or not hydrogenated); aromatic or modified aromatic; products described in additional U.S. note 3 to section VI (in this case, chemicals not having a CAS registration number). Merchandise classified under this subheading is subject to a 13.5% ad valorem general rate of duty. Sincerely, John Durant, Director Commercial Rulings Division