CLA-2 CO:R:C:F 952175 EAB
Mr. Hiroo Kondo
DIC America Trading, Inc.
2100 North Central Road
Fort Lee, New Jersey 07024
Re: Daicure SD-17; varnishes; EN 32.10; AUSRI 1(a); NYRL
838654 revoked
Dear Mr. Kondo:
This is a decision on a reconsideration of NYRL 838654 (May
15, 1989), which classified Daicure SD-17 under subheading
3907.91.5000 of the Harmonized Tariff Schedule of the United
States Annotated, then dutiable at the column one general rate of
0.9 cents per kilogram plus 9 percent ad valorem.
FACTS:
Customs New York Laboratory analyzed a clear yellow liquid
sample and found it to be composed essentially of an epoxy
polymer, esters of acrylic acid and benzophenone. That analysis
also reported that, according to the scientific literature, the
sample is cured with UV light and a photo-initiator to form a
polymer. In correspondence to Customs dated February 9, 1989,
Mr. Naoki Tsuji of DIC America Trading, Inc., stated that the
merchandise "is used as a protective coating for the surface of
compact discs."
Recently, Customs New York Laboratory issued an "Amended
Report" indicating that "Daicure SD-17, after curing with UV
light, is composed essentially of an acrylic polymer (other,
plastic)."
ISSUE:
What is the proper classification of Daicure SD-17?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA 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 (AUSRI). 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.
Explanatory Notes (ENs) to the Harmonized Commodity
Description and Coding System represent the official
interpretation of the Customs Cooperation Council on the scope of
each heading, and, although neither binding upon the contracting
parties to the Harmonized Sustem Convention nor considered to be
dispositive interpretations, they should be consulted on the
proper scope of the System.
Explanatory Note 32.10(B)(4)(c) advises that oligomers
(i.e., polymers comprising 2,3 or 4 monomer units) and cross-
linking monomers with or without photo-initiators, are varnishes
that are cured, among other processes, by the action of ultra-
violet light. Subsection (B)(4) of EN 32.10 concludes in part
that products of the foregoing type are classified under heading
3210 when "they are clearly identifiable as being intended for
use solely as varnishes." Only absent such clearly intended use
would such products be classifiable under an otherwise
descriptive heading of chapter 39.
HOLDING:
Daicure SD-17 is a product clearly identifiable as being
intended for use solely as a varnish and is classifiable under
subheading 3210.00.0000, HTSUSA, a provision for other paints and
varnishes (including enamels and lacquers and distempers);
prepared water pigments of a kind used for finishing leather.
Merchandise classified under this subheading is dutiable at
the column one general rate of 1.8 percent ad valorem.
For purposes of this ruling, we consider subheading
3210.10.0000 to be a use provision governed by Additional U.S.
Rule of Interpretation 1(a), HTSUSA, and evidence of use may be
required in accordance with Customs Regulations.
NYRL 838634 is revoked pursuant to 19 CFR 177.9(d)(1).
Sincerely,
John Durant, Director
Commercial Rulings Division