CLA-2:CO:R:C:G 085931 SER
Mr. Andrew M. Allan
W.L. Gore & Associates (UK) Ltd.
West Pitkerro Industrial Estate
Dundee Tayside, Scotland DD5 3RX
RE: Fluorocarbon resins
Dear Mr. Allan:
This is in reference to your letter of October 19, 1989,
requesting the classification of fluorocarbon resins under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
This ruling involves the classification of two fluorocarbon
resins which are re-imported into the United States after further
processing in the United Kingdom. The fluorocarbon resins are
purchased in the United States and are then shipped to the United
Kingdom. The resins are blended in the United Kingdom into a
mixture containing carboxy methyl cellulose, zonyl FSN 100 (a
fluoro-surfactant) and water. This blend is to allow for easier
application.
Research indicates that the identity of the United States
fluorocarbon resins are as follows:
CAS (chemical abstract register number)
26555-00-5 is propane 1,1,1,2,2,3,3,-
heptofluoro-3 [(trifluoroethynyl) oxy]-
polymer with tetrafluoromethane (HTSUSA
3904.69.00, a fluoropolymer other). CAS
9002-84-0 is polytetrafluorethylene (PTFE),
(HTSUSA 3904.61.00)
ISSUE:
What is the proper classification of the products at issue,
and are they entitled to a duty exemption under the HTSUSA?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the Headings and any relative Section or Chapter Notes.
Subheading 3904.69.50, HTSUSA, provides for fluoropolymers,
other, other. It should be noted that if the polytetra-
fluoroethylene (PTFE) contributes 95 percent or more by weight
to the total polymer content, subheading 3901.61.00, HTSUSA,
which provides for polytetrafluoroethylene (PTFE), would apply to
the fluorocarbon resin mixture as described by Note 4 of Chapter
39. It does not appear that the PTFE in the product at issue
constitutes such a large contribution.
Due to the fact that the product at issue consists partially
of products of American origin that will be returning to the
United States following processing in the United Kingdom, the
inquirer requests some duty exemption for the United States
originating material. It is Customs position that the product at
issue does not qualify for any duty exemptions as allowed in the
HTSUSA.
CONCLUSION:
The product at issue is properly classifiable in subheading
3904.69.50, HTSUSA, which provides for fluoropolymers, other,
other. The rate of duty is 2.2 cents per kilogram, plus 7.7
percent ad valorem. The product does not meet any requirements
that would permit for duty exemption.
Sincerely,
John Durant, Director
Commercial Rulings Division