HQ 0950488 - Vulkanox HS; Antioxidizing Preparation for Rubber in heading 3812; CAS Registry Name 1,2-dihydro-2,2,4-trimethylquinoline homopolymer; CAS Registry Number 26780-96-1 - United States International Trade Commision Rulings

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HQ 950488

February 4, 1992

CLA-2 CO:R:C:F 950488 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 3812.30.4000

Mr. Steven Sarniak
International Distribution Manager
Mobay Corporation
Mobay Road
Pittsburgh, PA 15205-9741

RE: Vulkanox HS; Antioxidizing Preparation for Rubber in heading 3812; CAS Registry Name 1,2-dihydro-2,2,4-trimethylquinoline homopolymer; CAS Registry Number 26780-96-1

Dear Mr. Sarniak:

This is in response to your letter of October 10, 1991, submitted on behalf of Mobay Corporation. Your inquiry requests the proper classification of a staining antioxidant known as Vulkanox HS under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

Vulkanox HS, Chemical Abstracts Service (CAS) name 1,2- dihydro-2,2,4-trimethylquinoline homopolymer, CAS number 26780- 96-1 is used as an antioxidant for natural and synthetic rubbers. Additionally, the product provides heat protection in certain rubbers and yields protection against rubber poisons. Vulkanox HS, is listed in the Chemical Appendix to the HTSUSA. The inquirer provided a diagram of the product's chemical structure, including its aromatic component. The product is imported from Germany.

ISSUE:

Whether the Vulkanox HS antioxidant is classifiable in heading 3812 as an antioxidizing preparation for rubber or in heading 3823 as a chemical product and preparation of the chemical or allied industries, not specified or included elsewhere.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. The majority of imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied.

Heading 3812, HTSUSA, provides, in pertinent part, for antioxidizing preparations for rubber, while heading 3823, HTSUSA, provides, in pertinent part, for chemical products and preparations of the chemical or allied industries not specified or included elsewhere. Since the product is prima facie classifiable in these two headings, we consult GRI 3. GRI 3(a) directs us to classify the Vulkanox HS in the heading which provides the most specific description of the product.

Although both headings provide for the product, the Vulkanox HS is classifiable in 3812 as an "antioxidizing preparation" rather than in 3823 as a "chemical product not included elsewhere." As between the two headings, the former more specifically provides for the product than the latter. The Vulkanox HS is classifiable in subheading 3812.30.4000, HTSUSA.

HOLDING:

The Vulkanox HS is classifiable in subheading 3812.30.4000, HTSUSA, as "[p]repared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; antioxidizing preparations and other compound stabilizers for rubber or plastics: Antioxidizing preparations and other compound stabilizers for rubber or plastics: Containing any aromatic or modified aromatic antioxidant or other stabilizer: Other." The general column one rate of duty is 3.7 cents/kg + 13.6 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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