CLA-2 RR:CR:GC 965002AM
Port Director of Customs
U.S. Customs Service
1717 East Loop
Houston, Texas 77029
Re: Protest 5301-99-100109; Fluoropolymers THV 200, 400, 500
Dear Port Director:
This is in regard to protest 5301-99-100109, concerning your classification of Fluoropolymers THV 200, 400, 500 under the Harmonized Tariff Schedule of the United States (HTSUS). The merchandise was entered April 1, 1998 and classified in subheading 3904.69.10, HTSUS, as "elastomeric fluoropolymers." The entries were liquidated on February 12, 1999, under subheading 3904.69.50, HTSUS, as "other fluoropolymers." A protest was timely filed on March 24, 1999.
Enclosed please find a copy of Headquarters Ruling (HQ) 962216, dated March 23, 1999, which classifies THV 500, in subheading 3904.69.10, HTSUS, as elastomeric fluoropolymers. Customs Lab Report 2-1999-30074, dated December 15, 1998, for THV 200, THV-400, and THV-500 states: "the submitted dumbell shaped test specimens, for the above samples, meets the requirement of chapter 39, additional note 1, of the HTSUS, for elastomeric." Please follow HQ 962216 in allowing this protest.
HOLDING:
The protest is ALLOWED. Fluoropolymers THV 200, 400 and 500 are classified in subheading 3904.69.10, HTSUS, as elastomeric fluoropolymers.
In accordance with Section 3A(11)(b) of Customs Directive 099 3550 065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division