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