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HQ 954723




July 25, 1994

CLA-2 CO:R:C:F 954723 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3206.10.00; 3206.49.20

Area Director
U.S. Customs Service
6 World Trade Center
New York, New York 10048

RE: Application for further review of Protest No. 1001-92-106527, dated October 26, 1992; pearlescent pigments and preparations

Dear Area Director:

This is a decision on a protest filed October 26, 1992, against your decision in the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of merchandise entered in May and June of 1992 and liquidated on September 18 and 25, 1992.

FACTS:

The protestant entered the merchandise described on the commercial invoices applicable to this decision as colorona bordeaux, colorona sienna sparkle, timeron starlight blue, timeron super blue, timeron gold MP-127, timeron blue-red MP-176, colorona light blue, colorona patina gold, colorona patina silver, colorona light blue and afflair 9225 rutile blue pearl WRII, or similar designations, under subheading 3206.49.50, HTSUSA, a residual provision for other coloring matter and other preparations. Duty was claimed at the column one general rate of 3.1 percent ad valorem.

Customs reclassified the colorona bordeaux and colorona sienna sparkle under subheading 3206.49.2000, HTSUSA, a provision for pigments and preparations based on iron oxides. Duty was assessed at the column one general rate of 10 percent ad valorem.

Customs reclassified the timeron starlight blue, timeron super blue, timeron gold MP-127, timeron blue-red MP-176 and colorona light blue under subheading 3206.10.00, HTSUSA, a provision for pigments and preparations based on titanium dioxide. Duty was assessed at the column one general rate of 6 percent ad valorem.

Customs accepted protestant's classification of the colorona patina gold, colorona patina silver, colorona light blue and afflair 9225 rutile blue pearl WRII under subheading 3206.49.5000, HTSUSA.

In HQ 952785 (July 19, 1994), this office addressed the same arguments raised herein, and found that such pigments are not based on mica.

HOLDING:

The protest should be denied.

Pearlescent pigments made from inorganic pigment/s and mica are classifiable as follows:

Colorona bordeaux and colorona sienna sparkle under subheading 3206.49.2000, HTSUSA, a provision for pigments and preparations based on iron oxides. Merchandise entered under the foregoing subheading in 1992 was dutiable at the column one general rate of 10 percent ad valorem.

Timeron starlight blue, timeron super blue, timeron gold MP-127, timeron blue-red MP-176 and colorona light blue under subheading 3206.10.00, HTSUSA, a provision for pigments and preparations based on titanium dioxide. Merchandise entered under the foregoing subheading in 1992 was dutiable at the column one general rate of 6 percent ad valorem.

A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1992, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to customs personnel via the Customs Ruling Module in ACS and the public via the Diskette Subscription Service, Freedom of Information and other public access channels.

Sincerely,

John Durant, Director

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