Tariff Classification of Diphenyl Sulfone; Modification of New York Ruling Letter (NYRL) 838474

HQ 956977 December 5, 1995 CLA-2 CO:R:C:F 956977 K CATEGORY: Classification TARIFF NO.: 2930.90.2800 Mr. Sean E. Condren Prochimie International Inc. 488 Madison Avenue New York, New York 10022 RE: Tariff Classification of Diphenyl Sulfone; Modification of New York Ruling Letter (NYRL) 838474 Dear Sir: In response to your letter dated March 15, 1989, the Customs Service issued NYRL 838474, dated March 30 1989, which held that one of the chemicals that was subject to the ruling, Diphenyl Sulfone, was classified under the provision for other organo-sulfur compounds, aromatic pesticides, subheading 2930.90.1000, Tariff Schedule of the United States (HTSUS), with duty at the general rate of 12.5 percent ad valorem. This letter is to inform you that NYRL 838474 no longer reflects the views of the Customs Service. The following represents our position. FACTS: In NYRL 838474, dated March 30, 1989, one of the chemicals that was the subject of the ruling, Diphenyl Sulfone was classified under the provision for other organo-sulfur compounds, aromatic pesticides, subheading 2930.90.1000, HTSUS, with duty at the general rate of 12.5 percent ad valorem. It has now come to our attention in a letter dated April 26, 1994, from the United States Environmental Protection Agency that "there are no registered pesticide products in the U.S. that contain Diphenyl Sulfone as an active ingredient." It has also come to our attention that a domestic manufacturer of Diphenyl Sulfone states that no other use has been found for Diphenyl Sulfone outside the plastics industry. ISSUE: The issue is whether Diphenyl Sulfone is classifiable as an other aromatic pesticide in subheading 2930.90.1000, HTSUS. -2- LAW AND ANALYSIS: Diphenyl Sulfone is an organo-sulfur compound classifiable in heading 2930, HTSUS. However, based on the above information, we conclude that Diphenyl Sulfone is not used as a pesticide or used as an ingredient in the manufacture of a pesticide. Therefore, Diphenyl Sulfone is not classified as an other aromatic pesticide in subheading 2930.90.1000, HTSUS. Accordingly, the correct classification is in subheading 2930.90.2800, HTSUS. HOLDING: Diphenyl Sulfone is classifiable in subheading 2930.90.2800, HTSUS, under the provision for organo-sulfur compounds:... Other...Aromatic:...Other...Other, with duty at the general rate of 6.7 percent ad valorem. NYRL 838474, dated March 30, 1989, covering the classification of Diphenyl sulfone is modified to reflect the proper classification of this specific merchandise. Sincerely, John Durant, Director Commercial Rulings Division