Dimethyl acetyl succinate; acetylbutanedioic acid dimethyl ester; CAS 10420-33-4; NY 855288 modified

HQ 952176 September 17, 1992 CLA-2 CO:R:C:F 952176 EAB CATEGORY: Classification TARIFF NO.: 2918.30.5000 Manuel Vilaseco, S.A. Rossello, 188, 4.o 08008 Barcelona, Spain Re: Dimethyl acetyl succinate; acetylbutanedioic acid dimethyl ester; CAS 10420-33-4; NY 855288 modified Dear Sir or Madam: This is in further reply to your letter dated August 8, 1990, in which you requested from our New York office a binding ruling on the classification of several chemical products. In response to that request, NY 855288 was issued. This is also a decision on a reconsideration of NY 855288 (September 5, 1990), which classified dimethyl acetyl succinate derived from aromatic hydrocarbons under subheading 2917.19.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), generally dutiable at 3.7 cents per kilogram plus 12.5 percent ad valorem, and which classified dimethyl acetyl succinate derived from sources other than aromatic hydrocarbons under subheading 2917.19.5050, HTSUSA, generally dutiable at 4 percent ad valorem. FACTS: The merchandise is identified as dimethyl acetyl succinate. It bears the CAS Registry name and number acetylbutanedioic acid dimethyl ester, 10420-33-4. ISSUE: What is the proper classification under the HTSUSA of dimethyl acetyl succinate or acetylbutanedioic acid dimethyl ester, CAS Registry No. 10420-33-4? 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. Upon reconsideration of the issue, we are of the opinion that heading 2918, a provision for carboxylic acids with additional oxygen function, is more specifically descriptive of the product than is heading 2917, a provision for polycarboxylic acids. HOLDING: Dimethyl acetyl succinate or acetylbutanedioic acid dimethyl ester, CAS Registry No. 10420-33-4 is classifiable under subheading 2918.30.5000, which provides for carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives; carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives; other (than aromatic). Merchandise classified under this subheading is subject to the column 1 general rate of duty of 3.7% ad valorem. This decision should be considered a modification of NY 855288 pursuant to 19 CFR 177.9(d)(1). Sincerely, John Durant, Director Commercial Rulings Division