CLA-2 R:C:F 957503 ASM
Mr. Steven McGee
Brockhues Corp.
4151 Memorial Dr.
Suite 210-B
Decatur, GA 30032
RE: Modification of NYRL 851269 concerning the tariff classification of "Granufin (R)"
Synthetic Iron Oxides from West Germany
Dear Mr. McGee:
This letter concerns the modification of New York Ruling Letter (NYRL) 851269,
dated May 21, 1990, regarding the classification of "Granufin (R)" synthetic iron oxides from
West Germany. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by
section 623 of Title VI (Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter
section 625), notice of the proposed revocation of NYRL 851269 was published on August 9,
1995, in the Customs Bulletin, Volume 29, Number 32.
FACTS:
The product, "Granufin (R)" synthetic iron oxide, is not a single compound.
According to the specifications provided by the importer, they are mixtures of FE203 (82% to
91%) plus SI02 and AL203 (approximately 3%), plus a dust binding additive (approximately
4%).
On May 21, 1990, NYRL 851269, classified these products as follows:
DESCRIPTION CLASSIFICATION DUTY RATE
"Granufin (R)" Red Iron Oxide 3206.49.5000 3.1% ad valorem
"Granufin (R)" Yellow Iron Oxide 3206.49.5000 3.1% ad valorem
"Granufin (R)" Black Iron Oxide 3206.49.5000 3.1% ad valorem
"Granufin (R)" Mixtures of the above 3206.49.5000 3.1% ad valorem
- 2 -
ISSUE:
What is the proper classification under the HTSUSA for the "Granufin (R)" synthetic
iron oxide products identified above?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is made in accordance with the
General Rules of Interpretation (GRI's). As stated in GRI 1, the classification is determined
first in accordance with the terms of the headings which must be read in conjunction with the
relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and
legal notes do not otherwise require, the remaining GRI's are applied in their appropriate
order. The Explanatory Notes to the Harmonized Commodity Description and Coding System
(EN's), facilitate classification under the HTSUSA by offering guidance in understanding the
scope of the headings and GRI's.
Initially, we classified all four synthetic iron oxide products under subheading
3206.49.5000, HTSUSA, because we believed that approximately 9% to 18% of the material
contained in the product played a role in the formation of color. At this time, however, we
have been advised that there are no additional modifying pigments present in these products.
In fact, the SI02 and AL203 contained in the product is a residue, the dust binding additive
(4%) may be lignin sulfate, and any remaining balance of material contained in the product is
only water.
In the HTSUSA, Note 1.(e), Chapter 28, specifically permits the addition of "anti-dusting" agents, provided the addition does not render the product particularly suitable for
specific use rather than for general use. Thus, we are now classifying the four synthetic iron
oxides as follows:
DESCRIPTION CLASSIFICATION DUTY RATE
"Granufin (R)" Red Iron Oxide 2821.10.0020 3.7% ad valorem
"Granufin (R)" Yellow Iron Oxide 2821.10.0030 3.7% ad valorem
"Granufin (R)" Black Iron Oxide 2821.10.0010 3.7% ad valorem
"Granufin (R)" Mixtures of the above 2821.10.0040 3.7% ad valorem
After careful consideration, we have determined that "Granufin (R)" mixture of red,
yellow, and black iron oxide is properly classified under heading 2821, HTSUSA. Please note
this change in classification for the "Granufin (R)" mixture which was classified under
subheading 3206.49.2000, HTSUSA, as "Other coloring matter..." and set forth in the
proposed modification of NYRL 851269.
- 3 -
HOLDING:
The synthetic iron oxides which are separately identified as "Granufin R" red, yellow,
and black, and "Granufin (R)" mixture of red, yellow, and black, are properly classified in
Chapter 28, as "Iron oxides and hydroxides; earth colors containing 70 percent or more by
weight of combined iron evaluated as FE2 03: Iron oxides and hydroxides: Synthetic
pigments: ..." under the following subheadings: 2821.10.0010, HTSUSA, for the black
synthetic pigment; 2821.10.0020, HTSUSA, for the red synthetic pigment; and 2821.10.0030,
HTSUSA, for the yellow synthetic pigment; and 2821.10.0040, HTSUSA, for the mixture of
the aforementioned. The general column one rate of duty is 3.7% ad valorem.
NYRL 851269, dated May 21, 1990, is hereby modified. In accordance with section
625, this ruling will become effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does not constitute a change of
practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division