CBP Ruling 952427 — Classification under the Harmonized Tariff Schedule of the United States An…

Tariff classification

HTS codes: 2924.29.4400, 2924.29, 2922.50.3000, 2922.50, 1992, 2922, 2924

Headings: 2924, 1992, 2922

Product description

5-(N,N-dibenzylglycyl) salicylamide, also referred to by you as LBH-B/C, has been assigned CAS Registry No. 30566-92-8. That CAS number is not listed in the Chemical Appendix to the HTSUSA. The compound contains two functional groups, an amine and an amide. 2-(N-benzyl-N-tert-butylaminol-4'-hydroxy-3'-hydroxymethyl- acetophenone hydrochloride, also referred to by you as glycyl hydrochloride, has been assigned CAS Registry No. 24085-08-3. That CAS number is not listed in the Chemical Appendix to the HTSUSA. The compound contains more than one kind of oxygen function, namely an alcohol and a phenone. For purposes of this ruling, we consider each compound to be in bulk form.

CBP rationale

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 as well as section and chapter notes are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. Heading 2922 generally describes oxygen-function amino- compounds; specifically, amino-acids other than those containing more than one kind of oxygen function, together with salts thereof. This heading is descriptive of glycyl hydrochloride. Heading 2924, describes carboxyamide-function compounds and amide-function compounds of carbonic acid. LBH-B/C is covered by both of the foregoing headings. Pursuant to Note 3, chapter 29, we find that it is properly classifiable under heading 2924, the heading occurring last in numerical order of the two.

Full text

HQ 952427 December 21, 1992 CLA-2 CO:R:C:F 952427 EAB CATEGORY: Classification TARIFF NO.: 2924.29; 2922.50 Melvin E. Lazar, Esquire Barnes, Richardson & Colburn 475 Park Avenue South New York, New York 10016 Re: Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of 5-(N,N-dibenzylglycyl) salicylamide; LBH-B/C; CAS# 30566-92-8; cyclic amides; 2- (N-benzyl-N-tert-butylaminol-4'-hydroxy-3'-hydroxymethyl- acetophenone hydrochloride; glycyl hydrochloride; CAS# 24085-08-3; aromatic amino-compounds with oxygen function Dear Mr. Lazar: This is in reply to your written request on behalf of Schering Corporation and dated August 18, 1992, for a binding ruling on the classification under the HTSUSA of two separate chemically defined compounds. FACTS: 5-(N,N-dibenzylglycyl) salicylamide, also referred to by you as LBH-B/C, has been assigned CAS Registry No. 30566-92-8. That CAS number is not listed in the Chemical Appendix to the HTSUSA. The compound contains two functional groups, an amine and an amide. 2-(N-benzyl-N-tert-butylaminol-4'-hydroxy-3'-hydroxymethyl- acetophenone hydrochloride, also referred to by you as glycyl hydrochloride, has been assigned CAS Registry No. 24085-08-3. That CAS number is not listed in the Chemical Appendix to the HTSUSA. The compound contains more than one kind of oxygen function, namely an alcohol and a phenone. For purposes of this ruling, we consider each compound to be in bulk form. ISSUE: What is the classification of 5-(N,N-dibenzylglycyl) salicylamide, also referred to as LBH-B/C, CAS# 30566-92-8 and 2- (N-benzyl-N-tert-butylaminol-4'-hydroxy-3'-hydroxymethylaceto- phenone hydrochloride, also referred to as glycyl hydrochloride, CAS# 24085-08-3? LAW AND ANALYSIS: 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 as well as section and chapter notes are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. Heading 2922 generally describes oxygen-function amino- compounds; specifically, amino-acids other than those containing more than one kind of oxygen function, together with salts thereof. This heading is descriptive of glycyl hydrochloride. Heading 2924, describes carboxyamide-function compounds and amide-function compounds of carbonic acid. LBH-B/C is covered by both of the foregoing headings. Pursuant to Note 3, chapter 29, we find that it is properly classifiable under heading 2924, the heading occurring last in numerical order of the two. HOLDING: 5-(N,N-dibenzylglycyl) salicylamide, also referred to as LBH-B/C, CAS# 30566-92-8, is classifiable under subheading 2924.29.4400, HTSUSA, a provision for carboxyamide-function and amide-function compounds of carbonic acid; cyclic amides (including cyclic carbamates) and their derivatives; salts thereof; other; aromatic; other; other; other products described in additional U.S. note 3 to section VI, and dutiable at the column one general rate of 13.5 percent ad valorem. 2-(N-benzyl-N-tert-butylaminol-4'-hydroxy-3'-hydroxymethyl- acetophenone hydrochloride, also referred to as glycyl hydrochloride, CAS# 24085-08-3, is classifiable under subheading 2922.50.3000, HTSUSA, a provision for oxygen-function amino- compounds; amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function; aromatic; other; other products described in additional U.S. note 3 to section VI, and dutiable at the column one general rate of 13.5 percent ad valorem. Sincerely, John Durant, Director

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