The tariff classification of Heatset Phthalo Blue (B15:3); Sheetfed Phthalo Green (G7); Heatset Rubine Red (R57:1); Heatset Pigment Yellow (Y12); and Sheetfed Yellow (Y13) from China and India

NY I86471 February 14, 2003 CLA-2-32:RR:NC:2:238 I86471 CATEGORY: Classification TARIFF NO.: 3204.17.9005; 3204.17.9010; 3204.17.9020; 3204.17.9045; 3204.17.9050 Mr. Thomas W. Rogers Apollo Colors Inc. 1401 Mound Road Rockdale, IL 60436-2859 RE: The tariff classification of Heatset Phthalo Blue (B15:3); Sheetfed Phthalo Green (G7); Heatset Rubine Red (R57:1); Heatset Pigment Yellow (Y12); and Sheetfed Yellow (Y13) from China and India Dear Mr. Rogers: In your letter dated September 16, 2002, you requested a tariff classification ruling on five color preparations. The preparations, which you refer to as “flushed colors,” are based on synthetic organic coloring matter, and will be imported for possible resale to manufacturers of printing inks, or to printers who manufacture their own inks. You indicate that - after conversion to a printing ink – these preparations are intended for use in heatset, sheetfed and letterpress printing applications. You also indicate that, in their condition as imported, these preparations are unsuitable for use as printing inks. A sample of each product was submitted with your request, and were forwarded to the U.S. Customs Laboratory in New York (NY) for analysis. According to Lab Report No. NY20021210, dated January 24, 2003, the first product, Heatset Phthalo Blue (B15:3), is a preparation based on synthetic, organic coloring matter. It consists of a thick, blue paste containing (by weight) ~ 50% Pigment Blue 15:3 in an oil-based vehicle which, in turn, contains linseed oils and technical white oils. The product is indicated for the manufacture of heatset inks. “Based on literature information, the high pigment content of 20 - 50% is indicative of ‘flushed colors’ and 8 - 20% is indicative of typical inks.” Id. According to Lab Report No. NY20021211, dated February 6, 2003, the second product, Sheetfed Phthalo Green (G7), is a preparation based on synthetic, organic coloring matter. It consists of a thick, dark-green paste containing (by weight) ~ 49% Pigment Green 7 in an oil-based vehicle consisting of 43% modified phenolic resin and ester, 2 - 5% technical white oils, and 5% alkyd. The product is indicated for the manufacture of sheetfed inks. “Based on literature information, the high pigment content of 49% can be considered indicative of a ‘flushed color’ and typical finished inks contain about 18% pigment. Typical sheetfed ink formulations contain 20% pigment, 24% rosin-phenolic ester, 24% ink oil, 24% long-oil linseed, 6% wax compound and 2% driers.” Id. According to Lab Report No. NY20021212, dated January 24, 2003, the third product, Heatset Rubine Red (R57:1), is a preparation based on synthetic, organic coloring matter. It consists of a thick, red paste containing (by weight) ~ 39% Pigment Red 57:1 in an oil-based vehicle which, in turn, contains linseed oils and technical white oils. The product is indicated for the manufacture of heatset printing inks. “Based on literature information, the high pigment content of 20 - 50% is indicative of ‘flushed colors’ and 8 - 20% is indicative of typical inks.” Id. According to Lab Report No. NY20021213, dated January 24, 2003, the fourth product, Heatset Yellow Pigment (Y12), is a preparation based on synthetic, organic coloring matter. It consists of a thick, yellow paste containing (by weight) ~ 39% Pigment Yellow 12 in an oil-based vehicle which, in turn, contains linseed oils and technical white oils. The product is indicated for the manufacture of heatset printing inks. “Based on literature information, the high pigment content of 20 -50% is indicative of ‘flushed colors’ and 8 - 20% is indicative of typical inks.” Id. According to Lab Report No. NY20021214, dated February 6, 2003, the fifth product, Sheetfed Yellow (Y13), is a preparation based on synthetic, organic coloring matter. It consists of a thick, yellow paste containing (by weight) ~ 20% - 30% Pigment Yellow 13 in an oil-based vehicle consisting of 2 - 5% technical white oils, 62% modified phenolic resin and ester, and 5% alkyd. The product is indicated for the manufacture of sheetfed printing inks. “Based on literature information, the high pigment content of 20% - 30% can be considered indicative of a ‘flushed color’ with typical finished inks containing about 18% pigment. Typical sheetfed ink formulations contain 20% pigment, 24% rosin-phenolic ester, 24% ink oil, 24% long-oil-linseed, 6% wax compound and 2% driers.” Id The applicable subheading for Heatset Phthalo Blue (B15:3) will be 3204.17.9005, Harmonized Tariff Schedule of the United States (HTS), which provides for “Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Pigments and preparations based thereon: Other: Other: Pigment blue 15:3.” The rate of duty will be 7.8% ad valorem. The applicable subheading for Sheetfed Phthalo Green (G7) will be 3204.17.9010, HTS, which provides for “Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Pigments and preparations based thereon: Other: Other: Pigment green 7.” The rate of duty will be 7.8% ad valorem.  The applicable subheading for Heatset Rubine Red (R57.1) will be 3204.17.9020, HTS, which provides for “Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Pigments and preparations based thereon: Other: Other: Pigment red 57:1.” The rate of duty will be 7.8% ad valorem. The applicable subheading for Heatset Pigment Yellow (Y12) will be 3204.17.9045, HTS, which provides for “Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Pigments and preparations based thereon: Other: Other: Pigment Yellow 12.” The rate of duty will be 7.8% ad valorem. The applicable subheading for Sheetfed Pigment Yellow (Y13) will be 3204.17.9050, HTS, which provides for “Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Pigments and preparations based thereon: Other: Other: Pigment Yellow 13.” The rate of duty will be 7.8% ad valorem. For your information, at the present time, pursuant to General Note 4, parts (a), (b)(i) and (b)(ii), HTS, the subject products, when imported from either China or India, are not entitled to duty-free treatment under the Generalized System of Preferences (GSP). This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which is administered by the U.S. Environmental Protection Agency. You may contact them at 401 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404, or EPA Region II at (732) 321-6669. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Harvey Kuperstein at 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division