HQ 954019: F-WX2-Y, F-WX2-M, F-WX2-C; printing ink; NYRL 861208 affirmed

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 954019

                          March 23, 1994

CLA-2 CO:R:C:F 954019 EAB

CATEGORY: Classification

TARIFF NO.: 3204.17.3085

Matthew Chang, Assistant Vice President
ITOCHU International Inc.
335 Madison Avenue
New York, New York 10017

Re:  F-WX2-Y, F-WX2-M, F-WX2-C; printing ink; NYRL 861208 affirmed

Dear Mr. Chang:

     This is in reply to your letter dated April 27, 1993, in which
you request modification or revocation of Customs Ruling Letter   
NY 861208 (April 3, 1991).

     In response to your letter dated March 6, 1991, Customs
classified three chemical products under subheading 3204.17.3090,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA),
a provision for other organic pigments and preparations based
thereon and described in additional U.S. note 3 to section VI of
the tariff schedule, dutiable at the column 1 general rate of 15
percent ad valorem. NY 861208, supra.

FACTS:

     The products are referred to as F-WX2-Y, F-WX2-M and F-WX2-C,
respectively.

     In your March 6, 1991, correspondence, you informed Customs
that F-WX2-Y was a base pigment combined with a resin mixture that
functioned as a dispersing agent, i.e., the pigmenting component
was a formulation of three Pigments Yellow and the resin component
was a formulation of organic polymers, waxes, acids and others. 
The other two preparations, F-WX2-M and F-WX2-C, consisted of red
or blue pigmenting components, respectively, and the aforesaid
resin component/dispersing agent in somewhat differing formulations
of the same organic polymers, waxes, acids, etc.

     In your April 27, 1993, correspondence, you state in part that
NY 861208 "was based on an incorrect product description." 
Offering additional information on the products themselves and the
uses to which they are put, you are of the opinion that Customs is
in error and should find the preparations classifiable under
subheading 3215.19.0060, HTSUSA, a provision for printing ink other
than black and further described thereunder, dutiable at the column
one general rate of 1.8 percent ad valorem.

     With particular respect to the goods themselves, you state
that "the correct product description is [that] of pre-mixed
printing inks [that] are used to print panels of yellow, red and
blue onto jumbo rolls of polyester film.  These printed rolls are
then converted to ribbons.  These ribbons are used to print color
images from a computer monitor [emphasis in original.]"

     You further state that "the correct, actual composition is ...
mainly of waxes with color pigments [emphasis in original]."

     You add that F-WX2-Y, F-WX2-M and F-WX2-C are sold by you to
a company that adds paraffin, hydrocarbon and carnauba waxes to
each one to obtain specific viscosities and melting points, and the
resultant preparations are applied to polyester film which, upon
solidifying, is cut into printer ribbons.

ISSUE:

     Whether pigment preparations used in the manufacture of
printer ribbons are classified as printing ink.

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, by
the Additional U.S. Rules of Interpretation.  The GRIs and the
Additional U.S. Rules of Interpretation are part of the HTSUSA and
are to be considered statutory provisions of law for all purposes.

     GRI 1, requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRIs taken in order.

     Explanatory Notes (Ens) to the Harmonized Commodity
Description and Coding System represent the official interpretation
of the Customs Cooperation Council on the scope of each heading,
and, although neither binding upon the contracting parties to the
Harmonized System Convention nor considered to be dispositive
interpretations, they should be consulted on the proper scope of
the System.

     Heading 3215 describes "printing ink, writing or drawing ink
and other inks, whether or not concentrated or solid."  In other
words, classifiable under the foregoing provision are the following
articles: 1) printing ink, 2) writing or drawing ink and 3) other
inks, whether or not concentrated or solid.

     The issue, then, is whether the merchandise is "printing ink"
according to the terms of heading 3215, HTSUSA and classifiable
thereunder pursuant to GRI 1.

     EN 32.15 essentially defines "printing inks" to be "pastes of
varying consistency, obtained by mixing a finely divided black or
coloured pigment with a vehicle; [such] vehicle consists of either
natural resins or synthetic polymers, dispersed in oils or
dissolved in solvents, and contains a small quantity of additives
to impart desired functional properties."

     Since none of the three preparations contains an oil or
solvent, we find that none of the preparations is described as
"printing inks;" therefore, none of them is, pursuant to GRI 1,
classifiable under heading 3215.

     Although through the application of GRI 1 we find the
preparations not to be printing inks of heading 3215, we do find
that they are preparations based on organic pigments, and we remain
of the opinion that they are described by the terms of heading
3204, HTSUSA.

HOLDING:

     F-WX2-Y, F-WX2-M and F-WX2-C, preparations used in the
manufacture of printer ribbons, are classified under subheading
3204.17.3085, HTSUSA, a provision for synthetic organic coloring
matter, whether or not chemically defined; preparations as
specified in note 3 to this chapter based on synthetic organic
coloring matter; synthetic organic products of a kind used as
fluorescent brightening agents or as luminophores, whether or not
chemically defined; synthetic organic coloring matter and
preparations based thereon as specified in note 3 to this chapter;
pigments and preparations based thereon; other; products described
in additional U.S. note 3 to section VI; other.

     Products entered under the foregoing provision are dutiable at
the column 1 general rate of 15 percent ad valorem.

     NY 861208 (April 3, 1991) is affirmed.  It is noted that the
former subheading 3204.17.3090, HTSUSA, has been renumbered and is
now 3204.17.3085, HTSUSA.

                            Sincerely,



                           John Durant, Director
                           Commercial Rulings Division