**HQ H007661**

May 15, 2008

**CLA-2 OT:RR:CTF:TCM H007661 ARM**

**CATEGORY:** Classification

**TARIFF NO.:** 2931.00.60

Ms. Christina Fnu

Wintersun Chemical

3100 East Cedar St., Ste. #15

Ontario, CA 91761

**RE:** Revocation of NY R02861; Triphenylphosphine (CAS 603-35-0)

Dear Ms. Fnu:

In New York (NY) Ruling letter R02861, dated December 9, 2005, regarding
the classification, under the Harmonized Tariff Schedule of the United
States (HTSUS), of Triphenylphosphine (CAS 603-35-0), we classified the
substance as an non-aromatic compound. The substance is an aromatic
compound and for this reason, we propose to revoke NY R02861.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625
(c)(1)), as amended by section 623 of Title VI (Customs Modernization)
of the North American Free Trade Agreement Implementation Act (Pub. L.
103-182, 107 Stat. 2057), a notice was published in the CUSTOMS
BULLETIN, Volume 42, No. 16, on April 9, 2008, proposing to revoke New
York Ruling Letters (NY) K82087, dated January 12, 2004, and NY R02861,
dated December 9, 2005, and any treatment accorded to substantially
identical transactions. No comments were received in response to the
notice.

**FACTS:**

The merchandise consists of Triphenylphosphine a chemical substance
assigned CAS 603-35-0. The chemical formula is C^18^H^15^P. The chemical
structure consists of three benzene rings surrounding a phosphorus atom.

**ISSUE:**

Is Triphenylphosphine classified as an aromatic chemical substance under
the HTSUS?

**LAW AND ANALYSIS:**

Merchandise is classifiable under the HTSUS in accordance with the
General Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative Section or Chapter Notes. In the event that
the goods cannot be classified solely on the basis of GRI 1, HTSUS, and
if the headings or notes do not require otherwise, the remaining GRIs 2
through 6 may be applied.

The HTSUS subheadings under consideration are as follows:

> 2931 Other organo-inorganic compounds:
>
> Aromatic:
>
> Other:
>
> Other:
>
> Other:
>
> 2931.00.60 Other.
>
> \* \* \* \* \*
>
> Other:
>
> 2931.00.90 Other.

As an initial matter, the substance, represented by the chemical formula
C^18^H^15^P, is described by Chapter 29 note 1(a) as a separately
chemically defined compound. Additional U.S. Note 2(a) to Section VI
states, in pertinent part, the following: "For the purposes of the
tariff schedule: The term 'aromatic' as applied to any chemical compound
refers to such compound containing one or more fused or unfused benzene
rings; . . ." According to [Hawley's]{.underline}, aromatic compounds
are "a major group of unsaturated cyclic hydrocarbons containing one or
more rings, typified by benzene, which has a 6-carbon ring containing
three double bonds. . . . ." [Hawley's Condensed Chemical
Dictionary]{.underline}, 12^th^ ed., Lewis, Richard J., ed. (Van
Nostrand Reinhold Company, 1993).

The three rings in the instant chemical structure meet the definition of
benzene rings, as they are six-sided and contain 3 double bonds.
Therefore, the compound is aromatic by definition and should be
classified as such in subheading 2931.00.60, HTSUS, in accordance with
Section VI, Additional U.S. Note 2(a).

**HOLDING:**

Triphenylphosphine is classified in subheading 2931.00.60, which
provides for: "Other organo-inorganic compounds: Aromatic: Other: Other:
Other: Other." The 2008, column one general rate of duty is 6.5% ad
valorem.

Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on the World Wide Web at [www.usitc.gov]{.underline}.

**EFFECT ON OTHER RULINGS:**

NY R02861, dated December 9, 2005, is revoked.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective
60 days after publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Director

Commercial and Trade Facilitation Division