CLA-2 RR:CR:GC 960256K
Mr. Vernon Kurz
BDP International Inc.
1017 4th Avenue
Lester, Pennsylvania 19029-1813
RE: Tariff Classification of Vestoplast C 9020; Revocation of New
York Ruling Letter (NYRL)
A86113, Dated September 3, 1996
Dear Sir:
In response to your letter dated April 24, 1996, on behalf of
Huls America, Inc., the Customs Service issued NYRL A86113, dated
September 3, 1996, which held that the product known as Vestoplast
C 9020, was classified in subheading 3902.30.0000, Harmonized
Tariff Schedule of the United States (HTSUS), as polymers of
propylene or other olefins, in primary forms: propylene
copolymers, with a 1996 general rate of duty at 1.3 cents per kg.,
plus 7.2 percent ad valorem. You submitted additional information
in your letter of September 17, 1996, to support your position
that the product was classified in subheading 3506.91.0000, HTSUS,
as prepared glues and other prepared adhesives, not elsewhere
specified or included...Other: Adhesives based on rubber or
plastics (including artificial resins), with a 1996 general rate
of duty at 2.1 percent ad valorem. You requested reconsideration
of NYRL A86113.
This letter is to inform you that NYRL A86113 no longer
reflects the views of the Customs Service and is revoked in
accordance with section 177.9(d) of the Customs Regulations (19
CFR 177.9(d)). 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),
notice of the proposed revocation of NYRL A86113 was published on
October 29, 1997, in the Customs Bulletin, in Volume 31, No.44.
No comments were received. The following represents our position.
FACTS:
Based upon the original information, a Customs Laboratory
report concluded that Vestoplast C 9020 was an amorphous
thermoplastic propylene copolymer with propylene being the
predominant comonomer by weight, in primary form, resulting in the
classification of the product in subheading 3902.30.0000, HTSUS.
Additional information indicates that the product also contains an
aliphatic hydrocarbon resin, and a polyethylene wax which makes
the product tacky, and used as an adhesive. The Customs
laboratory confirmed that the product contained wax as claimed.
ISSUE:
The issue is whether the product described above with the
addition of wax, is classified as an adhesive.
LAW AND ANALYSIS:
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System, which represent the official
interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and General Rules of
Interpretation of the HTSUS. The EN for Heading 3506, states, in
part, that the heading covers
(B) Prepared glues and other prepared adhesives, not covered
by a more specific heading in the Nomenclature, for example:
(4) Preparations specially formulated for use as
adhesives, consisting of polymers or blends thereof of
headings 39.01 to 39.13 which, apart from any permitted
additions to the products of Chapter 39 (fillers,
plasticisers, solvents, pigments, etc.), contain other
added substances not falling in that Chapter (e.g.,
waxes).
The product, as described, contains the components listed in
the EN which indicates that it is classified in heading 3506.
HOLDING:
The product , Vestoplast C 9020, as described above, is
classified as other prepared adhesives based on rubber or plastics
(including artificial resins), in subheading 3506.91.0000, HTSUS.
NYRL A86113, dated September 3, 1996, is revoked.
In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C. 1625
does not constitute a change of practice or position in accordance
with section 177.10(c)(1), of the Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division