Tertiarybutylamine (CAS 75-64-9) from England; Modification of NY C83908

HQ 967662 July 28, 2005 CLA-2 RR: CTF:TCM 967662 AM CATEGORY: CLASSIFICATION TARIFF NO.: 2921.19.1000 Mr. Jim Reynolds John A. Steer Co. 28 S. Second Street Philadelphia, PA 19106 Re: Tertiarybutylamine (CAS 75-64-9) from England; Modification of NY C83908 Dear Mr. Reynolds: This is regarding New York Ruling Letter (NY) C83908, issued to you on March 25, 1998, classifying Tertiarybutylamine (CAS 75-64-9) under the Harmonized Tariff Schedule of the United States (HTSUS), in subheading 2921.19.60, the provision for "Amine-function compounds: Acyclic monoamines and their derivatives; salts thereof: Other: Other: Other.” We have reviewed NY C83908 and have determined that it must be modified in order to correct and clarify the classification of the named product. Therefore, this ruling modifies C89308. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by Title VI, a notice was published in the May 25, 2005, CUSTOMS BULLETIN, Volume 39, Number 22, proposing to modify NY C83908, dated March 25, 1998, and to revoke any treatment accorded to substantially identical transactions. No comments were received in response to this notice. FACTS: Tertiarybutylamine (“TBA”) (CAS #75-64-9) is an acyclic monoamine consisting of one amine group with a single butyl, C4H9, in the tertiary isomeric form, bonded to it. ISSUE: Is TBA classified as a monobutyl monoamine under the HTSUS? LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS 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 GRIs taken in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs. The HTSUS provisions under consideration are the following: Amine-function compounds: Acyclic monoamines and their derivatives; salts thereof: Other: Mono- and triethylamines; mono-, di-, and tri(propyl- and butyl-) monoamines; salts of any of the foregoing . . . . . . * * * * * Other: 2921.19.60 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TBA can only be classified in subheading 2921.19.60, HTSUS, as an other acyclic monoamine, if it is not classifiable as a monobutyl monoamine, in subheading 2921.19.10, HTSUS. Products that consist of a single amine (NH3) group and one (mono), two (di) or three (tri) “butyl” groups are classified within subheading 2921.19.10. HTSUS. TBA consists of a single butyl, in the tertiary isomeric position, attached to a single amine. Hence, it is eo nomine a monobutyl monoamine. There is no evidence that isomeric positioning excludes TBA from classification in subheading 2921.19.10, HTSUS. In fact, in subheading 2905.14, HTSUS, the direct analogue of TBA, tertiarybutyl alcohol, is specifically included as an “other butanol” in subheading 2905.14.10, HTSUS. The situation is analogous in the subheading structure of subheading 2921.19, HTSUS. The isomer of the butylamine is specifically included as a particular butylamine in subheading 2921.19.10, HTSUS. HOLDING: By application of GRIs 1 and 6, TBA (CAS #75-64-9) is classified under subheading 2921.19.10, HTSUS, the provision for "Amine-function compounds: Acyclic monoamines and their derivatives; salts thereof: Other: Mono- and triethylamines; mono-, di-, and tri(propyl- and butyl-) monoamines; salts of any of the foregoing.” EFFECT ON OTHER RULINGS NY C83908, dated March 25. 1998, is hereby modified as to the classification of TBA. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the CUSTOMS BULLETIN. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division