Application for Further Review of Protest No. 1001-94-104052,filed May 27, 1994, concerning the classification of succinicacid.

HQ 957038 August 15, 1995 CLA-2 R:C:F 957038 RC CATEGORY: Classification TARIFF NO.: 2917.19.2700 Regional Commissioner of Customs c/o Protest and Control Section Six World Trade Center, Room 761 New York, New York 10048 RE: Application for Further Review of Protest No. 1001-94-104052, filed May 27, 1994, concerning the classification of succinic acid. Dear Sir: This is a decision on a protest filed against your decision in the classification of goods entered November 5, 1993 and liquidated February 25, 1994. FACTS: Customs classified the succinic acid, CAS 110-15-6, in subheadings 2917.19.2700, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), dutiable at 3.7 cents per kilogram plus 16.8 percent (1993). The succinic anhydride is said to be made from a "non-benzene" derived maleic anhydride (n-butane feedstock fractionation is used). Benzenoid sources are now referred to in the HTSUS as "aromatic". The importer claims this succinic acid is properly classified within subheading 2917.19.5050, HTSUSA, dutiable at 4 percent ad valorem (1993). ISSUE: Whether the succinic acid in question is classifiable under subheading 2917.19.2700, HTSUS, succinic acid derived in hole or in part from maleic anhydride or from cyclohexane; or 2917.19.5050, HTSUS, acyclic Polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other. LAW AND ANALYSIS: The Tariff Schedules of the United States (TSUS) listed separate classifications for "benzenoid" and "non benzenoid" chemicals and their derivatives. Benzenoid (aromatic) chemicals were classified in a separate part of the tariff- part 1, Schedule 4, TSUS. The Harmonized Tariff Schedule of the United States Annotated (HTSUSA) merely states "succinic acid derived from maleic anhydride." There is no differentiation made between benzenoid derived and non benzenoid derived maleic anhydride. Headquarters Ruling Letter 950414 dated February 6, 1992, addressed a similar issue. There, Customs concluded the provision did not make a distinction in the manufacturing flow process of the maleic anhydride. Succinic acid was classifiable in the named provision regardless of whether or not the source of the maleic anhydride is aromatic. HOLDING: We find the succinic acid derived from maleic anhydride, whether or nor the maleic anhydride is derived from non aromatic or aromatic sources, it is classifiable under subheading 2917.19.2700, HTSUSA, the provision for succinic acid derived in whole or in part from maleic anhydride or from cyclohexane, dutiable at 3.7 cents per kilogram plus 16.8 percent (1993). You are instructed to deny the protest in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest. In accordance with Section 3 A (11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division