The tariff classification of Benetex™ OB and Benetex™ OB Plus from China

NY J87621 August 14, 2003 CLA-2-32:RR:NC:2:238 J87621 CATEGORY: Classification TARIFF NO.: 3204.20.8000 Ms. Cindy Vinson International Freight Forwarders, Inc. 452-A Plaza Drive P.O. Box 45505 Atlanta, GA 30320 RE: The tariff classification of Benetex™ OB and Benetex™ OB Plus from China Dear Ms. Vinson: In your letter dated July 22, 2003, on behalf of your client, Mayzo, Inc., you requested a tariff classification ruling. The subject products, Benetex™ OB and Benetex™ OB Plus, are fluorescent brightening agents. Both products are chemically identical, each consisting of 2,2’-(2,5-thiophenediyl)bis[5-(1,1-dimethylethyl)benzoxazole (CAS number 7128-64-5, C.I. Names: Fluorescent Brightener 184, Fluorescent Brightening Agent 184; C.I. number: 515245). You indicate in your letter that the two products differ only with respect to particle size, the “OB Plus” particles being smaller than the “OB” particles. According to the product literature, Benetex™ OB and Benetex™ OB Plus are used to offset the yellowness of a polymer and to yield a whiter appearance, and can also be used as a tracer in various applications and as an optical brightener in thermoplastics, coatings, printing inks, dyes, man-made fibers, waxes, fats, and oils. You suggest that the subject products are properly classifiable in subheading 3204.20.4000, HTS, which provides for “Benzoxazol.” However, we disagree. Notwithstanding that 2,2’-(2,5-thiophenediyl)bis[5-(1,1-dimethylethyl)benzoxazole may be derived, in part, from Benzoxazol, Benzoxazol has a different CAS number, i.e., 273-53-0, and a different molecular structure. Therefore, they are not the same. The applicable subheading for Benetex™ OB and Benetex™ OB Plus will be 3204.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Synthetic organic products of a kind used as fluorescent brightening agents: Other.” The rate of duty will be 6.5 percent ad valorem. 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