Reconsideration of New York Ruling Letter (NYRL) 833644 concerning the tariff classification of color concentrates dispersed in plastics

HQ 083514 March 27, 1990 CLA-2 CO:R:C:G 083514 RFC CATEGORY: Classification TARIFF NO.: 3206.10.0050; 3206.49.1000 Mr. William Draper A.N. Deringer, Inc./W.R. Filbin & CO., Inc. 1010 Niagara Street Buffalo, New York 14213 RE: Reconsideration of New York Ruling Letter (NYRL) 833644 concerning the tariff classification of color concentrates dispersed in plastics Dear Mr. Draper: This letter is in reference to New York Ruling Letter (NYRL) 833644 of December 13, 1988, sent to you from our New York office. NYRL 833644 concerns the classification of certain color concentrates for use in plastics under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: One of the goods classified in NYRL 833644 is described as a color concentrate consisting of resin and 39.7 percent of inorganic pigments. The inorganic pigments, in turn, consist of over 39 percent titanium dioxide and approximately .002 percent ultramarine blue. The goods are identified as style no. 11140-06 (Bright White). They are imported in pellet form and are used by the plastics industry to color various plastic articles. In NYRL 833644, the above-described goods were classified under subheading 3206.49.1000, HTSUSA, which provides for other coloring matter, other, concentrated dispersions of pigments in plastics materials. Upon further review and consideration, however, it appears that the goods are not classified under subheading 3206.49.1000, HTSUSA, but rather are properly classified under subheading 3206.10.0010, HTSUSA, which provides for other coloring matter, pigments and preparations based on titanium dioxide, other. -2- ISSUE: Whether a color concentrate consisting of resin and 39.7 percent of inorganic pigments, which, in turn, consist of over 39 percent titanium dioxide and approximately .002 percent ultramarine blue, should be classified under subheading 3206.10 of the HTSUSA or 3206.49 of the HTSUSA. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 states, in part, that "...for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." Moreover, GRI 6 states, in part, "...that only subheadings at the same level are comparable." Subheading 3206.10, HTSUSA, provides for other coloring matter, pigments and preparations based on titanium dioxide whereas subheading 3206.49, HTSUSA, provides for other coloring matter, other. As between these two subheadings at the same level, subheading 3206.10 provides a more specific description of the goods, and the goods should therefore be classified under this subheading. HOLDING: The above-described goods are classified under subheading 3206.10.0050, HTSUSA, which provides for other coloring matter, pigments and preparation based on titanium dioxide, other. The rate of duty is 6 percent ad valorem. NYRL 833644 is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division