HQ 083514: Reconsideration of New York Ruling Letter (NYRL) 833644 concerning the tariff classification of color concentrates dispersed in plastics

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 083514

                         March 27, 1990

CLA-2 CO:R:C:G  083514  RFC

CATEGORY: Classification

TARIFF NO.: 3206.10.0050; 3206.49.1000

Mr. William Draper
A.N. Deringer, Inc./W.R. Filbin & CO., Inc.
1010 Niagara Street
Buffalo, New York 14213

RE:  Reconsideration of New York Ruling Letter (NYRL) 833644
     concerning the tariff classification of color concentrates
     dispersed in plastics

Dear Mr. Draper:

     This letter is in reference to New York Ruling Letter (NYRL)
833644 of December 13, 1988, sent to you from our New York
office.  NYRL 833644 concerns the classification of certain
color concentrates for use in plastics under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

     One of the goods classified in NYRL 833644 is described as a
color concentrate consisting of resin and 39.7 percent of
inorganic pigments.  The inorganic pigments, in turn, consist of
over 39 percent titanium dioxide and approximately .002 percent
ultramarine blue.  The goods are identified as style no. 11140-06
(Bright White).  They are imported in pellet form and are used by
the plastics industry to color various plastic articles.

     In NYRL 833644, the above-described goods were classified
under subheading 3206.49.1000, HTSUSA, which provides for other
coloring matter, other, concentrated dispersions of pigments in
plastics materials.  Upon further review and consideration,
however, it appears that the goods are not classified under
subheading 3206.49.1000, HTSUSA, but rather are properly
classified under subheading 3206.10.0010, HTSUSA, which provides
for other coloring matter, pigments and preparations based on
titanium dioxide, other.




                               -2-




ISSUE:

     Whether a color concentrate consisting of resin and 39.7
percent of inorganic pigments, which, in turn, consist of over 39
percent titanium dioxide and approximately .002 percent
ultramarine blue, should be classified under subheading 3206.10
of the HTSUSA or 3206.49 of the HTSUSA.

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's).  GRI 1 states, in
part, that "...for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...."  Moreover, GRI 6 states,
in part, "...that only subheadings at the same level are
comparable."

     Subheading 3206.10, HTSUSA, provides for other coloring
matter, pigments and preparations based on titanium dioxide
whereas subheading 3206.49, HTSUSA, provides for other coloring
matter, other. As between these two subheadings at the same
level, subheading 3206.10 provides a more specific description of
the goods, and the goods should therefore be classified under
this subheading.

HOLDING:

     The above-described goods are classified under subheading
3206.10.0050, HTSUSA, which provides for other coloring matter,
pigments and preparation based on titanium dioxide, other.  The
rate of duty is 6 percent ad valorem.

     NYRL 833644 is modified accordingly.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division