HQ 084014
July 7,1989
CLA-2 CO:R:C:G 084014 JGH
George R. Tuttle, Esq.
Three Embarcadero Center
Suite 1160
San Francisco, California 94111
RE: Classification of certain pigment concentrations
Dear Mr. Tuttle:
Your letter of March 7, 1989, concerns the classification of
various pigments in plastic materials under the Harmonized Tariff
Schedule of the United States (HTSUS) produced in Canada.
FACTS:
The merchandise is described as pelletized plastic pigments.
The colorants with their resin and pigment concentrations are
described as follows:
(1) Blue-White Plastic Colorant #1107 contains 47.40 percent
titanium dioxide, 42.00 percent polystyrene resin, 0.38
percent ultramarine blue.
(2) Carbon Black PE #2008 is contains 40 percent carbon
black dispersed in 60 percent polyethylene resin.
(3) Grey Plastic Colorant #G2015 contains titanium dioxide-
29.10 percent, polyethylene resin-44.85 percent, ultra-
marine blue-2.67 percent, chromium oxide green-2.41
percent and carbon black-09.44 percent.
(4) Beige Plastic Colorant #751824 contains titanium
dioxide-26.04 percent, PVC resin-59.58 percent, carbon
black-1.75 percent, chrome yellow-1.38 percent, iron
oxide yellow-0.75 percent, iron oxide red-0.75 percent.
-2-
ISSUE:
Where you have pigments dispersed in plastics, whether
subheading 3206.49.1000, HTSUS, for concentrated dispersions of
pigments in plastics materials, is more specific that any of the
other pigment preparation provisions.
LAW AND ANALYSIS:
Classification in the HTSUS is governed by the General Rules
of Interpretation (GRI's). GRI's 1 and 2 concern classification
of merchandise in accordance with the terms of the Headings and
any relevant Section and Chapter Notes. GRI 3(a) provides, in
general, that when merchandise is classifiable under two or more
headings, it will be classifiable under the most specific
heading. GRI 6 provides that this rule is equally applicable to
subheadings, but that only subheadings at the same level are
comparable.
Subheading 3206.49, HTSUS, provides for coloring matter and
other preparations other than those described earlier in heading
3206. Subheading 3206.49.1000, HTSUS, is a provision which was
taken from the Tariff Schedules of the United States (TSUS),
where it appeared in the benzenoid plastics section. However,
the plastics material is viewed as a carrier and the provision
for coloring matter in plastics is considered a "use" provision.
Chapter note 3 to Chapter 32 states that heading 3206
applies to preparations based on coloring matter. Subheading
3206.10.0000, HTSUS, covers preparations based on titanium
dioxide. The Explanatory Notes to heading 3206, in regard to the
titanium dioxide pigments, state that pigments covered are based
on titanium dioxide, such as titanium whites consisting of
mixtures of titanium dioxide with calcium or barium sulfate or
other materials, or of a surface-treated titanium dioxide. In
other words the emphasis is placed on materials which produce a
"white" coating. In the Blue-White colorant, "white" is the
color intended with a blue tint added. Thus, Blue-White #G1107
may be considered a pigment preparation "based on" titanium, so
that subheading 3206.10.0000, HTSUS, is the more specific of the
comparable provisions.
Following GRI 3(a), where goods are classifable in two or
more headings, they will be classifiable under the provision
which most specifically describes them. Thus, Carbon Black PE
#2008 would be classifiable in subheading 3206.49.1000, HTSUS,
since the provision for concentrated dispersion of pigments in
plastics materials describes the preparation more specifically
than subheading 3206.49.5000, HTSUS, preparations based on carbon
black.
- 3 -
In the case of Grey Plastic Colorant #G2015, to establish
the grey color desired, titanium dioxide is mixed with
ultramarine blue, chromium oxide green and carbon black. All of
the included coloring compounds are needed to create the desired
shade of grey; thus, the preparation cannot be considered to be
"based on" any one of the compounds. Therefore, subheading
3206.49.1000, HTSUS, applies to this colorant.
Beige Plastic Colorant #751824 is a mixture of titanium
dioxide, carbon black, chrome yellow, and iron oxide red. It also
would be classifiable in subheading 3206.49.1000, HTSUS.
HOLDING:
Articles "originating is the territory of Canada", as that
term is defined in General Note 3(c)(vii)(B), HTSUS, may be
entitled to reduced rates of duty under the United States-Canada
Free-Trade Agreement (CFTA).
Blue-White Plastic Colorant #G1107 is classified under the
provision for pigments and preparations based on titianium
dioxide in subheading 3206.10.0000, HTSUS. The rate of duty is 6
percent ad valorem, or 4.8 percent under the CFTA.
Carbon Black PE #2008, Grey Plastic Colorant #G2015, and
Beige Plastic Colorant are all classifiable in subheading
3206.49.1000, HTSUS. The rate of duty is 5.9 percent ad valorem
or 4.7 percent under the CFTA.
Sincerely,
John Durant, Director
Commercial Rulings Division
hurley library 084014
6cc: Area Director, New York Seaport
JGHurley:jaj:7/6/89