CLA-2 CO:R: C:G 084242 JGH
TARIFF NO: 3206.49.10
Mrs Alice Wagner
C.J. Tower,Inc.
128 Dearborn St.
Buffalo, N.Y. 14207-3198
RE: Classification of a Carbon Black Color Concentrate.
Dear Mrs. Wagner:
In a recent ruling letter to you (838953) on the
classification of "Ink Chips" ( inorganic color concentrates)
under the Harmonized Tariff Schedule of the United States
(HTSUS), you were informed by our New York office that the
classification of a carbon black color concentrate was being
referred to this office.
FACTS:
Carbon Black BC, Pigment Black 7 is said to be a
concentrate dispersed in a copolymer vinyl resin.
ISSUE:
Whether carbon black in a vinyl dispersion is
classifiable under the provision for other preparations based on
carbon black in subheading 3206.49.40, HTSUS, or concentrated
dispersions of pigments in a plastics materials in subheading
3206.49.10, HTSUS.
-2-
LAW AND ANALYSIS:
Classification under the HTSUS is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that the
classification is determined first in accordance with the
headings and relative Section and Chapter Notes. The Explanatory
Notes to the HTSUS constitute the official interpretation of the
HTSUS on the international level.
The Explanatory Notes to heading 3206, which covers
other coloring matter or preparations, states that included under
that heading are concentrated dispersions in plastics, natural
rubber, synthetic rubber, plasticizers, or other media, which are
used for coloring plastics, rubber etc. in the mass.
Under GRI 3 (a) where mixtures or composite goods are
classifiable under two or more headings, they are classifiable
under the provision which most specifically describes them. In
view of the composition of this carbon black concentrate it is
believed that it is most specifically described in subheading
3206.49.10,HTSUS.
HOLDING:
Carbon Black BC Pigment Black 7 dispersed in vinyl resin
is classifiable under the provision for concentrated dispersions
of pigments in plastics materials in subheading 3206.49.10,
HTSUS. The rate of duty is 4.7 percent ad valorem. Products of
Canada classifiable under the above subheading number are
entitled to the reduced rate of duty if all of the requirements
are met.
Sincerely,
John Durant
Commercial Rulings Division