HQ 084014: Classification of certain pigment concentrations

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084014

                                     July 7,1989


          CLA-2 CO:R:C:G 084014 JGH

          CATEGORY: Classifcation

          TARIFF NO.: 3206.49.1000, HTSUS

          George R. Tuttle, Esq.
          Three Embarcadero Center
          Suite 1160
          San Francisco, California  94111

          RE: Classification of certain pigment concentrations

          Dear Mr. Tuttle:

               Your letter of March 7, 1989, concerns the classification of
          various pigments in plastic materials under the Harmonized Tariff
          Schedule of the United States (HTSUS) produced in Canada.

          FACTS:

               The merchandise is described as pelletized plastic pigments.
          The colorants with their resin and pigment concentrations are
          described as follows:

               (1) Blue-White Plastic Colorant #1107 contains 47.40 percent
                   titanium dioxide, 42.00 percent polystyrene resin, 0.38
                   percent ultramarine blue.

               (2) Carbon Black PE #2008 is contains 40 percent carbon
                   black dispersed in 60 percent polyethylene resin.

               (3) Grey Plastic Colorant #G2015 contains titanium dioxide-
                   29.10 percent, polyethylene resin-44.85 percent, ultra-
                   marine blue-2.67 percent, chromium oxide green-2.41
                   percent and carbon black-09.44 percent.

               (4) Beige Plastic Colorant #751824 contains titanium
                   dioxide-26.04 percent, PVC resin-59.58 percent, carbon
                   black-1.75 percent, chrome yellow-1.38 percent, iron
                   oxide yellow-0.75 percent, iron oxide red-0.75 percent.


















                                         -2-

          ISSUE:

               Where you have pigments dispersed in plastics, whether
          subheading 3206.49.1000, HTSUS, for concentrated dispersions of
          pigments in plastics materials, is more specific that any of the
          other pigment preparation provisions.

          LAW AND ANALYSIS:

               Classification in the HTSUS is governed by the General Rules
          of Interpretation (GRI's).  GRI's 1 and 2 concern classification
          of merchandise in accordance with the terms of the Headings and
          any relevant Section and Chapter Notes.  GRI 3(a) provides, in
          general, that when merchandise is classifiable under two or more
          headings, it will be classifiable under the most specific
          heading.  GRI 6 provides that this rule is equally applicable to
          subheadings, but that only subheadings at the same level are
          comparable.

               Subheading 3206.49, HTSUS, provides for coloring matter and
          other preparations other than those described earlier in heading
          3206.  Subheading 3206.49.1000, HTSUS, is a provision which was
          taken from the Tariff Schedules of the United States (TSUS),
          where it appeared in the benzenoid plastics section.  However,
          the plastics material is viewed as a carrier and the provision
          for coloring matter in plastics is considered a "use" provision.

               Chapter note 3 to Chapter 32 states that heading 3206
          applies to preparations based on coloring matter.  Subheading
          3206.10.0000, HTSUS, covers preparations based on titanium
          dioxide. The Explanatory Notes to heading 3206, in regard to the
          titanium dioxide pigments, state that pigments covered are based
          on titanium dioxide, such as titanium whites consisting of
          mixtures of titanium dioxide with calcium or barium sulfate or
          other materials, or of a surface-treated titanium dioxide.  In
          other words the emphasis is placed on materials which produce a
          "white" coating.  In the Blue-White colorant, "white" is the
          color intended with a blue tint added.  Thus, Blue-White #G1107
          may be considered a pigment preparation "based on" titanium, so
          that subheading 3206.10.0000, HTSUS, is the more specific of the
          comparable provisions.

               Following GRI 3(a), where goods are classifable in two or
          more headings, they will be classifiable under the provision
          which most specifically describes them.  Thus, Carbon Black PE
          #2008 would be classifiable in subheading 3206.49.1000, HTSUS,
          since the provision for concentrated dispersion of pigments in
          plastics materials describes the  preparation more specifically
          than subheading 3206.49.5000, HTSUS, preparations based on carbon
          black.












                                        - 3 -

               In the case of Grey Plastic Colorant #G2015, to establish
          the grey color desired, titanium dioxide is mixed with
          ultramarine blue, chromium oxide green and carbon black.  All of
          the included coloring compounds are needed to create the desired
          shade of grey; thus, the preparation cannot be considered to be
          "based on" any one of the compounds.  Therefore, subheading
          3206.49.1000, HTSUS, applies to this colorant.

               Beige Plastic Colorant #751824 is a mixture of titanium
          dioxide, carbon black, chrome yellow, and iron oxide red. It also
          would be classifiable in subheading 3206.49.1000, HTSUS.

          HOLDING:

               Articles "originating is the territory of Canada", as that
          term is defined in General Note 3(c)(vii)(B), HTSUS, may be
          entitled to reduced rates of duty under the United States-Canada
          Free-Trade Agreement (CFTA).

               Blue-White Plastic Colorant #G1107 is classified under the
          provision for pigments and preparations based on titianium
          dioxide in subheading 3206.10.0000, HTSUS.  The rate of duty is 6
          percent ad valorem, or 4.8 percent under the CFTA.

               Carbon Black PE #2008, Grey Plastic Colorant #G2015, and
          Beige Plastic Colorant are all classifiable in subheading
          3206.49.1000, HTSUS.  The rate of duty is 5.9 percent ad valorem
          or 4.7 percent under the CFTA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division


























          hurley library 084014
          6cc:  Area Director, New York Seaport
          JGHurley:jaj:7/6/89