CLA-2 CO:R:C:F 952523 K
Tariff No.: 3902.10
Mr. Jan A. Van Hummel
ISCOM, Inc.
P.O. Box 822546
Dallas, Texas 75382-2546
RE: Tariff Classification of Atactic Polypropylene
Dear Mr. Van Hummel:
This is in reply to your request of September 3, 1992, for
reconsideration of our ruling dated August 17, 1992 (951972), in
which we held that atactic polypropylene was classifiable under
subheading 3902.10, Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The ruling letter of August 17, 1992 (951972), is incorporated
by reference. In that ruling, we held that atactic polypropylene
(APP) in primary form was classifiable under subheading 3902.10,
HTSUS, and dutiable at the column one general rate of 12.5 percent
ad valorem rather than under subheading 3915.90, HTSUS, which
provides for waste, parings, and scrap of other plastics, free of
duty.
Essentially, the inquirer asks us to reconsider the
merchandise as a waste or scrap on the basis that APP is an
undesirable by-product generated during the production of isotactic
polypropylene resin, that there are no guarantees as to quality and
performance, and that the product has to be further processed to
be used in production.
ISSUE:
The issue is the same as in our ruling letter, that is, what
is the classification of atactic polypropylene?
LAW AND ANALYSIS:
The Chapter and Subchapter notes of HTSUS constitute
-2-
statutory law and are binding in determining the classification of
merchandise. We have no authority to disregard the statutory
notes.
Note 7, Chapter 39, HTSUS, states that "Heading 3915 does not
apply to waste, parings and scrap of a single thermoplastic
material, transformed into primary forms (headings 3901 to 3914)."
Further, Note 6 states that "In headings 3901, the expression
`primary forms' applies only to the following forms: (a) Liquids
and pastes, including dispersions (emulsions and suspensions) and
solutions; [and] (b) Blocks of irregular shape, lumps, powders
(including molding powders), granules, flakes and similar bulk
forms."
Polypropylene is a thermoplastic and the samples submitted
for purposes of the prior ruling were all of a single thermoplastic
polypropylene and were in primary forms (in blocks or lumps of
irregular shape and in the form of pellets).
In applying the Notes to Chapter 39, to the merchandise in
question, we affirm our decision of August 17, 1992 (951972).
HOLDING:
Atactic polypropylene in primary form is classifiable under
subheading 3902.10.00, HTSUS, and dutiable at the column one
general rate of 12.5 percent ad valorem.
Sincerely,
John Durant
Director