CLA-2 CO:R:C:F 954723 EAB
Area Director
U.S. Customs Service
6 World Trade Center
New York, New York 10048
Re: Application for further review of Protest No. 1001-92-106527,
dated October 26, 1992; pearlescent pigments and preparations
Dear Area Director:
This is a decision on a protest filed October 26, 1992,
against your decision in the classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) of
merchandise entered in May and June of 1992 and liquidated on
September 18 and 25, 1992.
FACTS:
The protestant entered the merchandise described on the
commercial invoices applicable to this decision as colorona
bordeaux, colorona sienna sparkle, timeron starlight blue, timeron
super blue, timeron gold MP-127, timeron blue-red MP-176, colorona
light blue, colorona patina gold, colorona patina silver, colorona
light blue and afflair 9225 rutile blue pearl WRII, or similar
designations, under subheading 3206.49.50, HTSUSA, a residual
provision for other coloring matter and other preparations. Duty
was claimed at the column one general rate of 3.1 percent ad
valorem.
Customs reclassified the colorona bordeaux and colorona sienna
sparkle under subheading 3206.49.2000, HTSUSA, a provision for
pigments and preparations based on iron oxides. Duty was assessed
at the column one general rate of 10 percent ad valorem.
Customs reclassified the timeron starlight blue, timeron super
blue, timeron gold MP-127, timeron blue-red MP-176 and colorona
light blue under subheading 3206.10.00, HTSUSA, a provision for
pigments and preparations based on titanium dioxide. Duty was
assessed at the column one general rate of 6 percent ad valorem.
Customs accepted protestant's classification of the colorona
patina gold, colorona patina silver, colorona light blue and
afflair 9225 rutile blue pearl WRII under subheading 3206.49.5000,
HTSUSA.
In HQ 952785 (July 19, 1994), this office addressed the same
arguments raised herein, and found that such pigments are not based
on mica.
HOLDING:
The protest should be denied.
Pearlescent pigments made from inorganic pigment/s and mica
are classifiable as follows:
Colorona bordeaux and colorona sienna sparkle under subheading
3206.49.2000, HTSUSA, a provision for pigments and
preparations based on iron oxides. Merchandise entered under
the foregoing subheading in 1992 was dutiable at the column
one general rate of 10 percent ad valorem.
Timeron starlight blue, timeron super blue, timeron gold MP-127, timeron blue-red MP-176 and colorona light blue under
subheading 3206.10.00, HTSUSA, a provision for pigments and
preparations based on titanium dioxide. Merchandise entered
under the foregoing subheading in 1992 was dutiable at the
column one general rate of 6 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.
In accordance with Section 3A(11)(b) of Customs Directive 099
3550-065, dated August 4, 1992, Subject: Revised Protest Directive,
this decision should be mailed by your office to the protestant no
later than 60 days from the date of this letter. Any reliquidation
of the entry in accordance with the decision must be accomplished
prior to mailing of the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to customs personnel via the Customs
Ruling Module in ACS and the public via the Diskette Subscription
Service, Freedom of Information and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division