August 20, 2009 CBP Bulletin Notice on Classification of Diethyl-4-Toluenesulfonyloxmethyl Phosphate
In the August 20, 2009 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 43, No. 34), CBP published a notice modifying one ruling and a treatment as follows:
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Modification of ruling, revocation of treatment.CBP is modifying one ruling on the classification of Diethyl-4-Toluenesulfonyloxmethyl Phosphate; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
The modification and revocation are effective for merchandise entered or withdrawn from warehouse for consumption on or after October 19, 2009.
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 issuing 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 makes 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 determines 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."
New: 2931.00.30, 6.5%, and pursuant to GN 13, the column one, special rate of duty is free; previous: 2930.90.29, 6.5%, and pursuant to GN 13, the column one, special rate of duty is free.
(See ITT's Online Archives or 05/29/09 news, 09052960, for BP summary of proposed HQ H034672.)
August 20, 2009 CBP Bulletin (Vol. 43, No. 34) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/