Citations
- 130 F.3d 1481
Full opinion text
PAULINE NEWMAN, Circuit Judge.
Anhydrides & Chemicals, Inc. appeals the judgment of the United States Court of International Trade, sustaining the Customs Service tariff classification of certain succinic anhydride imported from Italy. We conclude that the imported goods are classified under subheading 2917.19.50 of the Harmonized Tariff Schedule of the United States (HTSUS). The judgment of the Court of International Trade is reversed.
BACKGROUND
The imported product is succinic anhydride made from maleic anhydride which in turn is made from butane from natural gas. The Customs Service classified this succinic anhy-dride under subheading 2917.19.27 of the HTSUS. It is not disputed that if 2917.19.27 does not apply, the applicable classification is subheading 2917.19.50. Relevant portions of Heading 2917 follow:
2917 Polycarboxylic acids, their anhydrides, halides, peroxides, and peroxyacids; their halogenated, sulfonated, nitrated, or nitrosated derivatives (eon.):
Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids, and their derivatives (con.):
* * *
2917.19 Other:
* * *
Maleic acid;
Succinic acid derived in whole or in part from maleic anhydride or from cyclohexane;
Glutaric acid derived in whole or in part from cyclopentanone; and anhydrides, halides, peroxides, peroxyacids and other derivatives derived in whole or in part from aromatic hydrocarbons, of maleic acid, of succinic acid derived in whole or in part from maleic anhy-dride or from cyclohexane or of glutaric acid derived in whole or in part from cyclopentanone, not elsewhere specified or included:
2917.19.23
Other:
2917.19.27
Maleic acid Other
* * *
2917.19.40
Other:
2917.19.50
Derived in whole or in part from aromatic hydrocarbons. Other
Subheading 2917.19.27 carries a tariff of 3.7