CLA-2 CO:R:C:F 952979 EAB
District Director
U.S. Customs Service
1000 Second Avenue
Seattle, Washington 98104-1049
Re: Application for Further Review of Protest No. 3001-92-100700,
dated September 9, 1992, concerning siloxane polymers; SE 4420
Dear Sir:
This is a decision on a protest filed September 9, 1992,
against your decision in the classification of merchandise
liquidated June 19, 1992 and entered May 23, 1992.
FACTS:
The protestant entered the merchandise identified as SE 4420
in subheading 3506.91.0000, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), a provision for other prepared
adhesives, other, adhesives based on rubber or plastics, dutiable
at the 1992 column 1 general rate of 2.1 percent ad valorem.
Customs reclassified the merchandise under subheading
3823.90.5050, a provision for residual products of the chemical or
allied industries, not elsewhere specified or included, other
mixtures, dutiable at the 1992 column 1 general rate of 5 percent
ad valorem.
Protestant argues that SE 4420 "comprises a blend of siloxane
polymers and alumina. When exposed to moisture, this material
cures to form a thermally conductive elastomeric mass which is used
to dissipate heat. * * * Additional information on thermally
conductive silicones in general and a similar [product of the
Protestant] are also provided for background." The Protestant
advises that it is used to adhere electric coils within printer
heads of dot matrix printers, dampen vibration and dissipate heat
generated by the coils.
ISSUE:
What is the proper classification under the HTSUSA of a
mixture of two siloxane polymers and alumina identified as SE 4420?
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.
Among the merchandise that heading 3506 describes are other
prepared adhesives not elsewhere specified or included. Among the
merchandise classifiable under heading 3823 are chemical products
and preparations of the chemical or allied industries not elsewhere
specified or included.
From the additional information on thermally conductive
silicones provided by Protestant, we note that the protestant has
developed a number of silicone products that are up to 30 times
more thermally conductive than normal silicone materials: "This
enhancement is derived from adding metallic, metal oxide and metal
nitride fillers to silicone polymers and formulating these mixtures
to obtain other desired properties. * * * Typical end use
applications include: [inter alia] potting * * * coils; bonding *
* * components * * * to heat sinks; * * * thermal transfer to heat
sink mediums; thermal transfer continuity over surfaces; [and,]
thermally conductive gap filling and coating."
We are of the opinion that SE 4420 is not adequately described
by heading 3506 because of its thermal conductivity. We find that
it is not just an adhesive of heading 3506, but is a preparation
of the chemical or allied industries not elsewhere specified or
included.
HOLDING:
The protest should be denied.
The product known as SE 4420, a mixture of two siloxane
polymers and alumina, is classifiable under subheading
3823.90.5050, HTSUSA, a provision for prepared binders for foundry
molds or cores; chemical products and preparations of the chemical
or allied industries (including those consisting of mixtures of
natural products), not elsewhere specified of included; residual
products of the chemical or allied industries, not elsewhere
specified or included; other; other; other; other; other.
Merchandise classifiable under the foregoing subheading for
the year 1992 was subject to a column 1 general rate of duty of 5
percent 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