August 17, 2005 CBP Bulletin Notice on Tertiarybutylamine
In the July 20, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 34), CBP issued a notice modifying a classification ruling on tertiarybutylamine. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in this notice.
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According to CBP, these revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after October 16, 2005. CBP also states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Modification of Classification Ruling
Tertiarybutylamine. At issue is Tertiarybutylamine (TBA) (CAS 75-64-9), which is an acyclic monoamine consisting of one amine group with a single butyl, C4H9, in the tertiary isomeric form, bonded to it.
CBP is issuing HQ 967662 in order to modify NY C83908 and reclassify the TBA in HTS 2921.19.1000 which provides for "mono- and triethylamines; mono-, di-, and tri- (propyl- and butyl-) monoamines; salts of any of the foregoing" rather than in HTS 2921.19.60 which provides for "other acyclic monoamines and their derivatives; salts thereof."
According to CBP, TBA can only be classified in HTS 2921.19.60 as other acyclic monoamine if it is not classifiable as a monobutyl monoamine in HTS 2921.19.1000.
CBP states that TBA consists of a single butyl, in the tertiary isomeric position, attached to a single amine. Therefore, TBA is eo nomine a monobutyl monoamine, and should be classified in HTS 2921.19.1000.
CBP notes that there is no evidence that isomeric positioning excludes TBA from classification in HTS 2921.19.1000. According to CBP, the direct analogue of TBA, tertiarybutyl alcohol, is specifically included as an "other butanol" in HTS 2905.14.10. The situation is analogous in the subheading structure of HTS 2921.19, as the isomer of the butylamine is specifically included as a particular butylamine in HTS 2921.19.1000.
new: 2921.19.1000, 3.7%; previous: 2921.19.60, 6.5%.
CBP Bulletin (Vol. 39, No. 34) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_08172005_no34/