CLA-2 CO:R:C:F 954314 EAB
James W. Lovett, Esquire
Wilmer, Cutler & Pickering
2445 M Street, N.W.
Washington, D.C. 20037-1420
Re: 19 U.S.C. 1516; amorphous polyolefin; polyalpha olefin
Dear Mr. Lovett:
This is in reply to your letters dated May 20 and June 8,
1993, on behalf of Eastman Chemical Products, Inc., in which you
request the classification and rate of duty under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) of
amorphous polyolefins.
FACTS:
Because it manufactures amorphous polyolefins in the U.S.,
Eastman Chemical Products, Inc. is an interested party for purposes
of 19 U.S.C. 1516(a)(2)(A). Between your two letters, you have
identified four shipments of merchandise identified as amorphous
polyalpha olefin, which you state is chemically identical to
amorphous polyolefin manufactured by your client.
ISSUE:
What is the classification under the HTSUSA of amorphous
polyolefins, chemical compounds also described as amorphous
polyalpha olefins?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. Tariff classification is governed by the principles set
forth in the General Rules of Interpretation (GRIs) and, in the
absence of special language or context which otherwise requires,
Additional U.S. Rules of Interpretation. The GRIs and the
Additional U.S. Rules of Interpretation as well as section and
chapter notes are part of the HTSUSA and are to be considered
statutory provisions of law for all purposes.
Amorphous polyolefins, or amorphous polyalpha olefins, are
"plastics" as that term is defined in Legal Note 1, Chapter 39.
For purposes of this ruling, we will assume that the goods are in
one of the "primary forms" (Legal Note 6, Chapter 39) described by
headings 3901 through 3914.
Copolymers are classifiable according to that monomer which
predominates by weight (Legal Note 4, Chapter 39.)
In accordance with the foregoing, Customs classifies, for
example, polymers of propylene or of other olefins in primary form
under heading 3902, HTSUSA. More specifically:
a. polypropylene in primary form is classifiable under
subheading 3902.10.00, HTSUSA, dutiable at the column one
general rate of 12.5 percent ad valorem;
b. propylene copolymers in primary forms are classifiable
under subheading 3902.30.00, HTSUSA, dutiable at the column
one general rate of 2.2 cents/kilogram plus 7.7 percent ad
valorem; and,
c. other polymers or copolymers are classifiable under
subheading 3902.90.00, HTSUSA, dutiable at the column one
general rate of 2.2 cents/kilogram plus 7.7 percent ad
valorem.
HOLDING:
Amorphous polyolefins, or amorphous polyalpha olefins, in
primary form, are classifiable under headings 3901 through 3914,
HTSUSA, dutiable as provided therefor.
Sincerely,
John Durant, Director