19 U.S.C. 1516; amorphous polyolefin; polyalpha olefin

HQ 954314 June 23, 1993 CLA-2 CO:R:C:F 954314 EAB CATEGORY: Classification TARIFF NO.: 3902.10.00; 3902.30.00; 3902.90.00 James W. Lovett, Esquire Wilmer, Cutler & Pickering 2445 M Street, N.W. Washington, D.C. 20037-1420 Re: 19 U.S.C. 1516; amorphous polyolefin; polyalpha olefin Dear Mr. Lovett: This is in reply to your letters dated May 20 and June 8, 1993, on behalf of Eastman Chemical Products, Inc., in which you request the classification and rate of duty under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of amorphous polyolefins. FACTS: Because it manufactures amorphous polyolefins in the U.S., Eastman Chemical Products, Inc. is an interested party for purposes of 19 U.S.C. 1516(a)(2)(A). Between your two letters, you have identified four shipments of merchandise identified as amorphous polyalpha olefin, which you state is chemically identical to amorphous polyolefin manufactured by your client. ISSUE: What is the classification under the HTSUSA of amorphous polyolefins, chemical compounds also described as amorphous polyalpha olefins? LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUSA. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation as well as section and chapter notes are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. Amorphous polyolefins, or amorphous polyalpha olefins, are "plastics" as that term is defined in Legal Note 1, Chapter 39. For purposes of this ruling, we will assume that the goods are in one of the "primary forms" (Legal Note 6, Chapter 39) described by headings 3901 through 3914. Copolymers are classifiable according to that monomer which predominates by weight (Legal Note 4, Chapter 39.) In accordance with the foregoing, Customs classifies, for example, polymers of propylene or of other olefins in primary form under heading 3902, HTSUSA. More specifically: a. polypropylene in primary form is classifiable under subheading 3902.10.00, HTSUSA, dutiable at the column one general rate of 12.5 percent ad valorem; b. propylene copolymers in primary forms are classifiable under subheading 3902.30.00, HTSUSA, dutiable at the column one general rate of 2.2 cents/kilogram plus 7.7 percent ad valorem; and, c. other polymers or copolymers are classifiable under subheading 3902.90.00, HTSUSA, dutiable at the column one general rate of 2.2 cents/kilogram plus 7.7 percent ad valorem. HOLDING: Amorphous polyolefins, or amorphous polyalpha olefins, in primary form, are classifiable under headings 3901 through 3914, HTSUSA, dutiable as provided therefor. Sincerely, John Durant, Director