Decision on Application for Further Review of Protest No. 3701-93-100122, on the Classification of N-Methyl- Bis-Trifluoroacetamide.

HQ 955126 February 8,1993 CLA-2 CO:R:C:F 955126 JGH CATEGORY: Classification TARIFF NO.: 2924.10.1050 District Director of Customs 6269 Ace Industrial Drive P.O. Box 37260 Milwaukee, Wisconsin 53237-0260 RE: Decision on Application for Further Review of Protest No. 3701-93-100122, on the Classification of N-Methyl- Bis-Trifluoroacetamide. Dear Sir: This protest filed at your port concerns an entry of the above-named chemical, a product of Switzerland, entered on March 2, 1993, and liquidated on July 2, 1993. FACTS: N-Methyl-bis-Trifluoroacetamide was entered as an imide, other than aromatic in subheading 2925.19.5000, HTSUS; Customs changed the classification to that for acyclic amides (including acyclic carbamates) in subheading 2924.10.1050, HTSUS. ISSUE: Whether N-Methyl-bis-Trifluoroacetamide is classifiable under the provision for Carboxyamide-function compounds; amide- function compounds of carbonic-acid: Other amides, in subheading 2924.10.1050, HTSUS; or under 2925.19.5000, HTSUS, imine-function compounds; Other imides and their derivatives. LAW AND ANALYSIS: In behalf of the protestant it is contended that although the chemical name may suggest that the chemical is an amide, it is actually an imide having the imide function. However, it is Customs position that (CF3 CO)2 NCH3 is not an imide but a secon- dary amide ((---CO)2.NH). As pointed out in the Explanatory Notes to Heading 2924, compounds with the characteristic group noted above are secondary amides. - 2 - HOLDING: The compound described above is an other amide in subheading 2924.10.1050, HTSUS. Your are directed to deny the protest in full. A copy of this decision should be attached to the Form 19 Notice of Action sent to the protestant. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-65, 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 the 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 Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director