May 29, 2009 CBP Bulletin Notice on Classification of Diethyl-4-Toluenesulfonyloxmethyl Phosphate

Proposed modification of ruling; proposed revocation of treatment. CBP is proposing to modify one ruling on the classification of Diethyl-4-Toluenesulfonyloxmethyl Phosphate. Additionally, CBP proposes that this notice covers any rulings on this merchandise that may exist but have not been specifically identified. 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 modification and revocation, or any party involved with a substantially identical transaction, should advise CBP by June 29, 2009, the date that written comments on the proposed ruling 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.

Diethyl-4-Toluenesulfonyloxmethyl Phosphate. The merchandise consists of Diethyl-4-Toluenesulfonyloxmethyl Phosphate (C.A.S. 31618-90-3) also referred to as Diethyl (Tosyloxy) Methylphosphonate (herein after referred to as "Diethyl-4-TP") which is an aromatic chemical compound that is used as a pharmaceutical intermediate, i.e. adjuvants, diluent or carriers. According to the CBP Laboratory, the chemical structure of Diethyl-4-TP contains three functional groups which include an organo-phosphorus group, an organo-sulfur group and an ester of inorganic acid.

CBP is proposing to issue HQ H034672 in order to modify NY J83633 and reclassify the Diethyl-4-TP under HTS 2931.00.30 as an other organo-inorganic compound rather than under HTS 2930.90.29 as an organo-sulfur compound. (The other substances in NY J83633 remain unaffected.)

CBP proposes this change as a correction based on HTS Note 3 to Chapter 29 and Additional U.S. Note 3 to Section VI. The subject aromatic chemical compound contains esters of inorganic acids, classified in HTS 2920, organo-sulfur, classified in HTS 2930, and organophosphorus, classified in HTS 2931. Based on the chemical structure of the subject compound, CBP finds that the Diethyl-4-TP is prima facie included in more than one heading of Chapter 29. As such, the subject Diethyl-4-TP is within the purview of Note 3 to Chapter 29, and is accordingly classified in heading 2931, the heading which occurs last in numerical order.

The subject Diethyl-4-TP (C.A.S. 31618-90-3) is not listed in the Chemical Appendix to the Harmonized Tariff Schedule and the C.A.S. registry number is also not listed on the Chemical Appendix to the Harmonized Tariff Schedule. Therefore, the subject Diethyl-4-TP is deemed a product described in Additional U.S. Note 3 to Section VI and is thus classified in subheading 2931.00.30.

CBP now proposes that by application of GRI 1 and pursuant to Note 3 to Chapter 29, the subject Diethyl-4-TP is classifiable under subheading 2931.00.30 which provides for: "Other organo-inorganic compounds: Aromatic: Other: Other: Other: Products described in additional U.S. note 3 to section VI."

Proposed: 2931.00.30, 6.5%, and pursuant to GN 13, the column one, special rate of duty is free; Current: 2930.90.29, 6.5%, and pursuant to GN 13, the column one, special rate of duty is free.

May 22, 2009 CBP Bulletin (Vol. 43, No. 22) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/