March 12, 2008 CBP Bulletin Notice on Classification of 4-(Aminomethyl)-Benzoic Acid
In the March 12, 2008 issue of the U.S. Customs and Border Protection Bulletin (Vol. 42, No. 12), CBP published a notice proposing to revoke a classification ruling and treatment as follows:
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Proposed revocation of ruling; proposed revocation of treatment. CBP is proposing to revoke a ruling on the classification of 4-(aminomethyl)-benzoic acid. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling revocation, or any party involved with a substantially identical transaction, should advise CBP by April 11, 2008, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
4-(aminomethyl)-benzoic acid. The merchandise at issue is 4-(Aminomethyl)-benzoic acid, CAS 56-91-7, imported in bulk from China. The subject product is described as an aromatic amino acid ester indicated for use in research and development.
CBP is proposing to issue HQ H007659 in order to revoke NY H85776 and reclassify the 4-(aminomethyl)-benzoic acid as "oxygen-function amino compounds: amino acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof; other, aromatic, other, other" in HTS 2922.49.30 rather than under HTS 2922.49.80 as "oxygen-function amino compounds: amino acids, other than those containing more than one kind of oxygen function, and their esters' salts thereof; other, other, other, other."
CBP proposes this change as a correction, based on HTS Section VI, Additional U.S. Note 2(a), and a laboratory report showing the chemical formula to be C8H9NO2. In the report it shows the structure contains HO2C and CH2-NH2 molecules bonded to a benzene ring. HTS Section VI, Additional U.S. Note 2(a), states: "For the purposes of the tariff schedule: (a) The term "aromatic" as applied to any chemical compound refers to such compound containing one or more fused or unfused benzene rings."
The CBP laboratory report states unequivocally that the substance is aromatic. The structure of the merchandise contains a benzene ring. Therefore, under HTS Section VI, Additional U.S. Note 2(a), the substance is aromatic and should be classified as such.
Proposed: 2922.49.30, 6.5%; current: 2922.49.80, 3.7%
March 12, 2008 CBP Bulletin (Vol. 42, No. 12) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2008/