CLA-2 CO:R:C:F 956342 ALS
Ms. Pam Brown
Import Manager
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, GA 30349
RE: Reconsideration of New York Ruling Letter (NYRL) 888829, Dated September 14, 1993, Concerning the Tariff
Classification of Two Polyurethane-type Polymers Stated To
Be Elastomeric
Dear Ms. Brown:
This is reference to your request of January 28, 1994,
requesting reconsideration of the subject ruling. A facsimile
transmission to you from the importer indicates that they were
only concerned with two of the four product covered by the
original ruling, i.e., Flexilon 432 and 468. Thus, we are
limiting are consideration to those two products. Samples, in
the form of sheeting, were provided with your request.
FACTS:
The products under consideration are both clear, colorless,
viscous liquids which are polyurethane-type polymers in primary
form.
ISSUE:
Are these products elastomeric as that term is defined in
Additional U.S. Note 1 to Chapter 39, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA)?
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods,
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.
In considering your request for classification of the
subject products under subheading 3909.50.1000, HTSUSA, we note
they must be "elastomeric" as that term is defined in Additional
U.S. Note 1 to Chapter 39, HTSUSA. That note provides, as herein
pertinent:
For the purposes of this chapter, the term
"elastomeric" means a plastics material which after
cross-linking can be stretched at 20 C to at least
three times its original length and that, after having
been stretched to twice its original length and the
stress removed, returns within five minutes to less
that 150 percent of its original length....
The importer noted that "To achieve this state, both
Flexilon 432 and 468 should be heated to 80 C, thoroughly mixed
with DPG (Di Propylene Glycol) without allowing gas to get into
it, made into a sheet and left for 8 hours at 80 C. The sheet
should then be left at ambient temperature before testing at
20 C."
The sample sheetings were sent to the Customs laboratory but
could not be tested since they were too thick and not dumbbell-
shaped. However, the sheetings were chemically reacted with
dipropylene glycol. The lab noted that the chemical reaction of
Flexilon with dipropylene glycol is similar to that of two low
molecular weight comonomers or chemical reactants forming a
polymer. This is not a cross-linking reaction as that term is
defined in the Condensed Chemical Dictionary, 12th ed., page 325,
i.e., attachment two chains of polymer molecules by bridges....
It is a chemical reaction of two "monomers" or chemical
reactants. The laboratory also noted that the submitted
sheetings have thermoplastic properties, indicating that none or
little cross-linking occurred during polymerization.
In light of the above-noted laboratory findings we have
concluded that the subject products are not elastomeric as that
term is defined in Additional U.S. Note 1 to Chapter 39, HTSUSA.
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HOLDING:
Polyurethane-type polymers in primary form which are not
"elastomeric" as that term is defined in Additional U.S. Note 1
to Chapter 39, HTSUSA, are classifiable in subheading
3909.50.5000, HTSUSA. Merchandise so classifiable is subject to
a general rate of duty of 6.3 percent ad valorem.
NYRL 888829, dated September 14, 1993, is hereby affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division