2,2-dichlorophenylacetic acid ethyl ester (DCPAE)

HQ 951915 June 9, 1992 CLA-2 CO:R:C:F 951915 EAB CATEGORY: Classification TARIFF NO.: 2916.39.4000 Mr. Larry R. Powell, Vice President Copolymer Rubber & Chemical Corporation P.O. Box 2591 Baton Rouge, Louisiana 70821 Re: 2,2-dichlorophenylacetic acid ethyl ester (DCPAE) Dear Mr. Powell: This is in direct response to you concerning Congressman Richard H. Baker's letter on behalf of Copolymer Rubber & Chemical Corporation (Copolymer), dated May 14, 1992, requesting information on Customs' policy in the classification and duty rate under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of 2,2-dichlorophenylacetic acid ethyl ester (DCPAE). We consider Mr. Baker's letter to be a request for a binding ruling on behalf of Copolymer. FACTS: Our analysis is based upon the information contained in Congressman Baker's letter and additional information provided by you, Mr. Ralph Gioffrione and Mr. Ed Broadbeck, both also of Copolymer, in telephone conversations and through facsimile transmission. From its chemical structure, the compound, DCPAE, may be written as (C6H5)CCl2COOCH2CH3. It is assigned Chemical Abstract Series (CAS) Number 5317-66-5 and may be considered to be an ethyl ester of chlorophenylacetic acid. You inform us that DCPAE is not used in odoriferous or flavoring compounds. ISSUE: What is the tariff classification under the HTSUSA of 2,2- dichlorophenylacetic acid ethyl ester (DCPAE)? 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 are part of the HTSUSA 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 GRI's taken in order. Since it is not listed in the Chemical Appendix to the HTSUSA, 2,2-dichlorophenylacetic acid ethyl ester appears to be classifiable under subheading 2916.39.4000, HTSUSA, a provision that describes, in part, cyclic monocarboxylic acids; their halogenated derivatives; aromatic monocarboxylic acids, their halides and their derivatives; other than phenylacetic acid, its salts and esters; other than chemicals specifically described; other than odoriferous or flavoring compounds; other products not listed in the Chemical Appendix to the HTSUSA and for which the importer furnishes the CAS registry number and certifies that such registry number is not listed in the Chemical Appendix. Merchandise so classified and entered in calendar year 1992 is dutiable at the column 1 general rate of 13.5% ad valorem. The Customs Service is an administrative agency and does not have the authority to alter the provisions of the HTSUSA. If it were felt that DCPAE should be subject to a rate of duty different than the rate of duty indicated above, appropriate legislation would be needed to that effect. Should you have any additional questions concerning the issues raised on your behalf by Congressman Baker, or any other matters concerning the administration of the HTSUSA, please do not hesitate to contact an appropriate Customs official. HOLDING: The chemical compound 2,2-dichlorophenylacetic acid ethyl ester (DCPAE) is classifiable under subheading 2916.39.4000, HTSUSA, a provision for unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives; aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives; other; other; other: products described in additional U.S. note 3 to section VI. Merchandise classifiable under the foregoing subheading is dutiable at the column 1 general rate of duty of 13.5% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division