CLA-2 CO:R:C:G 086381 SLR

William E. Melahn, Esq.
Doherty and Melahn
54 Montgomery Street
Boston, MA 02116

RE: Correction Tape and Dispenser

Dear Mr. Melahn:

This ruling is in response to your letter of December 27, 1989, on behalf of your client, The Gillette Company, requesting the proper classification of the "Dryline Roll-fix Correction System" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was provided for our examination.

FACTS:

The correction system consists of a refillable plastic dispenser with a plastic cartridge of correction material. The plastic cartridge holds a roll of paper on which is deposited a correction "layer." The correction layer is applied by positioning the roller portion of the dispenser, pressing firmly, and rolling over the surface to be covered. Refill cartridges are available.

ISSUE:

What is the proper classification of the subject product and refill cartridges under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 3 provides for the classification of composite goods.

GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. The Explanatory Notes to GRI 3(b) indicate that essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. -2-

It is our determination that the paper-backed correction material, rather than the plastic dispenser (or plastic refill cartridge), imparts the essential character of the "Roll-fix Correction System." The role of the correction material in relation to the use of this product clearly indicates that this particular component is indispensable to the functioning of the product.

Heading 3823, HTSUSA, provides for, inter alia, chemical products and preparations of the allied industries not elsewhere specified or included. The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explanatory Note to Heading 3823 indicates that this heading includes correcting fluids put up in packings for retail sale. While the subject correction strip performs like correction fluid, it is, nonetheless, not a "fluid." Hence, Heading 3823 is inapplicable.

Heading 3921, HTSUSA, provides for other plates, sheets, film, foil and strip, of plastics. The Explanatory Note to Heading 3921 indicates that this heading covers products which have been reinforced, laminated, supported or similarly combined with other materials. The subject correction material has a paper backing. The question is whether the correction material is made of "plastics" as defined in Chapter 39 of the Harmonized Schedule.

Chapter 39, Note 1, of the HTSUSA defines "plastics" as:

[T]hose materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with solvent or plasticizer) by molding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

While a small portion of the correction layer does meet this definition, the majority (80-85%) of its components consist of concentrated pigment. Accordingly, the correction material is not classifiable in Chapter 39.

Heading 3206, HTSUSA, provides for, inter alia, other coloring matter. The correction material, if not classifiable elsewhere, would be classified under this heading.

-3-

HOLDING:

The "Roll-fix Correction System" and refill cartridges are classifiable in subheading 3206.49.1000, HTSUSA, which provides for other coloring matter and other preparations, other, concentrated dispersions of pigments in plastics materials, dutiable at 5.9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division