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HQ 954315


November 9, 1993

CLA-2 CO:R:C:F 954315 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3901.30.0000

MS. Ross Ann McIlvain
Pirelli Cable Corporation
332 Main Street
P.O. Box 1097
Greenwood, SC 29648-1097

RE: CV7200, a Synthetic Copolymer, in Pellet Form

Dear Ms. McIlvain:

This is in reference to your letter of May 26, 1993, requesting reconsideration of New York Ruling Letter (NYRL) 883013, dated March 24, 1993.

FACTS:

The subject merchandise, CV7200, is an ethylene-vinyl acetate copolymer composed of 55 percent ethylene and 45 percent vinyl acetate by weight imported from Italy. NYRL 883013 held that such merchandise was classifiable in subheading 3901.30.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The inquirer believes that the merchandise is best described as elastomeric ethylene-vinyl acetate copolymer and that it should be classified in subheading 3901.90.1000, HTSUSA.

ISSUE:

What is the proper classification of ethylene-vinyl acetate copolymer?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the heading and any relative section - 2 -
and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

In reviewing this matter we note that the merchandise, in connection with the issuance of NYRL 883013, was the subject of analysis by the New York Customs Laboratory. The laboratory findings are in agreement with the information provided by inquirer that the ethylene polymer predominates. The instant request for reconsideration reconfirms that the composition of the product was as previously noted but that the material is an "elastomer form of an ethylene based polymer".

We noted that Subheading Explanatory Note 1 to Chapter 39 of the Explanatory Notes to the Harmonized System, which represents the opinion of the international classification experts, provides guidance as to the classification of copolymers. It specifies that copolymers must first be classified in the proper heading under the provisions of Notes 4 and 5 to Chapter 39, and then in the specific subheading, if any, which covers them. Since the language of subheading 3901.30.0000, HTSUSA, specifically provides for Ethylene-vinyl acetate copolymers (in which the predominant comonomer by weight is ethylene) and there is no language in the chapter or explanatory notes excluding elastomeric Ethylene-vinyl acetate copolymers from classification in the aforementioned subheading, we have concluded that the subject merchandise is properly classified therein. We have also concluded that the tariff breakout for other copolymers of ethylene, which is further divided into elastomeric and other categories is not applicable to the subject merchandise.

HOLDING:

Ethylene-vinyl acetate copolymers, in which the ethylene comonomer predominates by weight, are classifiable in subheading 3901.30.0000, HTSUSA, and are subject to a general rate of duty of 5.3 percent ad valorem.

The holding in NYRL 883013 as to the subject product is hereby affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division

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