HQ 955126: Decision on Application for Further Review of Protest No. 3701-93-100122, on the Classification of N-Methyl- Bis-Trifluoroacetamide.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                              HQ 955126
                        February 8,1993

CLA-2 CO:R:C:F  955126  JGH

CATEGORY: Classification

TARIFF NO.:  2924.10.1050

District Director of Customs
6269 Ace Industrial Drive 
P.O. Box 37260
Milwaukee, Wisconsin  53237-0260


RE:  Decision on Application for Further Review of Protest
     No. 3701-93-100122, on the Classification of N-Methyl-
     Bis-Trifluoroacetamide.

Dear Sir:

     This protest filed at your port concerns an entry of the
above-named chemical, a product of Switzerland, entered on
March 2, 1993, and liquidated on July 2, 1993.

FACTS:

     N-Methyl-bis-Trifluoroacetamide was entered as an imide,
other than aromatic in subheading 2925.19.5000, HTSUS; Customs
changed the classification to that for acyclic amides (including
acyclic carbamates) in subheading 2924.10.1050, HTSUS.

ISSUE:

     Whether N-Methyl-bis-Trifluoroacetamide is classifiable
under the provision for Carboxyamide-function compounds; amide-
function compounds of carbonic-acid: Other amides, in subheading
2924.10.1050, HTSUS; or under 2925.19.5000, HTSUS, imine-function
compounds; Other imides and their derivatives.

LAW AND ANALYSIS:

     In behalf of the protestant it is contended that although
the chemical name may suggest that the chemical is an amide, it
is actually an imide having the imide function.  However, it is
Customs position that (CF3 CO)2 NCH3 is not an imide but a secon-
dary amide ((---CO)2.NH).  As pointed out in the Explanatory
Notes to Heading 2924, compounds with the characteristic group
noted above are secondary amides. - 2 -

HOLDING:

     The compound described above is an other amide in subheading
2924.10.1050, HTSUS.

     Your are directed to deny the protest in full.  A copy of
this decision should be attached to the Form 19 Notice of Action
sent to the protestant.

     In accordance with Section 3A(11)(b) of Customs Directive
099 3550-65, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to the mailing of the decision.  Sixty
days from the date of the decision the Office of Regulations and 
Rulings will take steps to make the decision available to Customs
personnel via the Diskette Subscription Service, Lexis, Freedom
of Information Act and other public access channels.

                              Sincerely,




                              John Durant, Director