April 9, 2008 CBP Bulletin Notice o n Classification of Triphenylphosphine
In the April 9, 2008 issue of the U.S. Customs and Border Protection Bulletin (Vol. 42, No. 16), CBP published a notice proposing to revoke two classification rulings and revoke a treatment as follows:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
Proposed revocation of rulings; proposed revocation of treatment. CBP is proposing to revoke two rulings on the classification of Triphenylphosphine. 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 revocations, or any party involved with a substantially identical transaction, should advise CBP by May 9, 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.
Triphenylphosphine. The merchandise consists of Triphenylphosphine, a chemical substance assigned CAS 603-35-0. The chemical formula is C18H15P. The chemical structure consists of three benzene rings surrounding a phosphorus atom.
CBP is proposing to issue HQ H007448 and H007661 in order to revoke NY K82087 and NY R02861, respectively, and reclassify the Triphenylphosphine under HTS 2931.00.60, as "Other organo-inorganic compounds: Aromatic: Other: Other," rather than under HTS 2931.00.90 as "Other organo-inorganic compounds: Other: Other: Other."
CBP proposes this change as a correction based on HTS Section VI, Additional U.S. Note 2(a) which states, in pertinent part, that "the term 'aromatic' as applied to any chemical compound refers to such compound containing one or more fused or unfused benzene rings . . ."
CBP now proposes that the three rings in the chemical structure meet the definition of benzene rings, as they are six-sided and contain three double bonds. Therefore, the compound is aromatic by definition and should be classified as such in HTS subheading 2931.00.60.
Proposed: 2931.00.60, 6.5%; current: 2931.00.90, 3.7%
April 9, 2008 CBP Bulletin (Vol. 42, No. 16) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/