June 4, 2008 CBP Bulletin Notice on Classification of Triphenylphosphine
In the June 4, 2008 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 42, No. 24), CBP published a notice revoking two classification rulings and a treatment as follows:
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Revocation of rulings, revocation of treatment.CBP is revoking two rulings on the classification of Triphenylphosphine. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after August 3, 2008.
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 issuing 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 makes 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 states 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 is classified as such in HTS subheading 2931.00.60.
New: 2931.00.60, 6.5%; Previous: 2931.00.90, 3.7%
(See ITT's Online Archives or 04/16/08 news, 08041655, for BP summary of proposed HQ H007448 and H007661.)
June 4, 2008 CBP Bulletin (Vol. 42, No. 24) available at http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2008/