CLA-2 CO:R:C:F 089525 EAB
District Director
U.S. Customs Service
55 Erieview Plaza
Cleveland, Ohio 44114
Re: Application for Further Review of Protest No. 4110-90-
000019, dated October 10, 1990, concerning styrene-
maleic anhydride (SMA); CAS 9011-13-6; rubber;
synthetic rubber; styrene; polymers
Dear Sir:
This is a decision on a protest filed October 10, 1990,
against your decision in the classification of the merchandise in
entry number 0091330, liquidated July 13, 1990.
FACTS:
The protestant entered all goods in subheading 4002.11.0000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), a provision for synthetic rubber in primary forms:
styrene-butadiene rubber (SBR); carboxylated styrene-butadiene
rubber (XSBR): latex, to be entered free of duty. Customs
reclassified the merchandise under subheading 3903.90.5000,
HTSUSA, a provision for polymers of styrene, in primary forms,
other, other, and assessed a duty of 0.9/kg plus 9.2% ad valorem.
Protestant seeks reclassification of the goods to subheading
4002.11.0000, HTSUSA, providing as stated above.
Customs Chicago laboratory analyzed a submitted sample and
reported that the milky liquid consisted of a copolymer of
styrene and maleic anhydride, namely, styrene-maleic anhydride
(SMA), in which the styrene monomer predominated by weight.
ISSUE:
What is the proper classification under the HTSUSA of
styrene-maleic anhydride (SMA), CAS #9011-13-6?
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,
by the Additional U.S. Rules of Interpretation. The GRIs and the
Additional U.S. Rules of Interpretation are part of the HTSUSA
and are to be considered statutory provisions of law for all
purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
Note 1, Chapter 40 (Rubber and Articles Thereof), HTSUSA,
states, inter alia, that the expression "rubber" applies to
"synthetic rubber." Note 4(a) thereto states in part that
"synthetic rubber" is an expression that applies to "unsaturated
synthetic substances which can be irreversibly transformed by
vulcanization with sulfur into non-thermoplastic substances * *."
A chemical substance or compound may be said to be "unsaturated"
when not all of the available valence bonds along the alkyl chain
or within the ring are satisfied.
Styrene, of course, is unsaturated at the side-chain off the
benzene ring. SMA, however, is not unsaturated; once the styrene
is polymerized with the maleic anhydride, the SMA unit is linked
at the site of the former unsaturated side-chain.
Styrene-maleic anhydride does not fall within the definition
of "synthetic rubber", since the copolymer is not unsaturated.
We are, therefore, of the opinion that SMA does not fall to be
classified within Chapter 40, HTSUSA.
We are of the opinion that the subject merchandise is
properly classifiable as a plastic, i.e. a polymer of styrene.
HOLDING:
You are instructed to deny the protest.
Styrene-maleic anhydride (SMA), CAS Registration Number
9011-13-6, is classifiable under subheading 3903.90.5000, HTSUSA,
a provision for polymers of styrene, in primary forms; other;
other.
Articles classified under that subheading for the year 1990
were subject to a general rate of duty of 0.9/kg plus 9.2% ad
valorem.
A copy of this decision should be attached to the Customs
Form 19 and provided to the protestant as part of the notice of
action on the protest.
Sincerely,
John Durant, Director