O-chloranil

HQ 083068 March 12, 1990 CLA-2:CO:R:C:G 083068 SER CATEGORY: Classification TARIFF NO.: 2914.70.50 Mr. R. C. Schonland Polaroid Corporation 140 Kendrick Street Needham, MA 02194 RE: O-chloranil Dear Mr. Schonland: This is in reference to your request for tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of the chemical compound O-chloranil. FACTS: The product at issue is a chemical compound, O-chloranil, imported from England. The chemicals CAS # is 2435-53-2. ISSUE: What is the proper classification of O-chloranil under the HTSUSA? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. O-chloranil is a quinone which is classifiable in the Quinone-Function Compounds of Section VI. More specifically the product at issue would be classifiable in Chapter 29, HTSUSA, which provides for organic chemical compounds. Additional U.S. Notes 2(a) and 2(b) to Section VI of the HTSUSA provide guidance for classification in this Section. The Notes describe the structure of compounds which are to be considered aromatic or modified aromatic. The structure of the product at issue is a modified aromatic, and thus, would be classified under subheading 2914.70.50, HTSUSA, which provides for halogenated, sulfonated, nitrated or nitrosated derivatives: other. -2- HOLDING: The product at issue, O-chloranil, is properly classified in subheading 2914.70.50, HTSUSA, which provides for halogenated, sulfonated, nitrated or nitrosated derivatives: other. The rate of duty is 4 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division