United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 956320 - HQ 956470 > HQ 956342

Previous Ruling Next Ruling
HQ 956342




September 20, 1994

CLA-2 CO:R:C:F 956342 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3909.50.5000

Ms. Pam Brown
Import Manager
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, GA 30349

RE: Reconsideration of New York Ruling Letter (NYRL) 888829, Dated September 14, 1993, Concerning the Tariff Classification of Two Polyurethane-type Polymers Stated To Be Elastomeric

Dear Ms. Brown:

This is reference to your request of January 28, 1994, requesting reconsideration of the subject ruling. A facsimile transmission to you from the importer indicates that they were only concerned with two of the four product covered by the original ruling, i.e., Flexilon 432 and 468. Thus, we are limiting are consideration to those two products. Samples, in the form of sheeting, were provided with your request.

FACTS:

The products under consideration are both clear, colorless, viscous liquids which are polyurethane-type polymers in primary form.

ISSUE:

Are these products elastomeric as that term is defined in Additional U.S. Note 1 to Chapter 39, Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

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 headings and any relative section and chapter notes. If GRI 1 fails to classify the goods, and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

In considering your request for classification of the subject products under subheading 3909.50.1000, HTSUSA, we note they must be "elastomeric" as that term is defined in Additional U.S. Note 1 to Chapter 39, HTSUSA. That note provides, as herein pertinent:

For the purposes of this chapter, the term "elastomeric" means a plastics material which after cross-linking can be stretched at 20 C to at least three times its original length and that, after having been stretched to twice its original length and the stress removed, returns within five minutes to less that 150 percent of its original length....

The importer noted that "To achieve this state, both Flexilon 432 and 468 should be heated to 80 C, thoroughly mixed with DPG (Di Propylene Glycol) without allowing gas to get into it, made into a sheet and left for 8 hours at 80 C. The sheet should then be left at ambient temperature before testing at 20 C."

The sample sheetings were sent to the Customs laboratory but could not be tested since they were too thick and not dumbbell- shaped. However, the sheetings were chemically reacted with dipropylene glycol. The lab noted that the chemical reaction of Flexilon with dipropylene glycol is similar to that of two low molecular weight comonomers or chemical reactants forming a polymer. This is not a cross-linking reaction as that term is defined in the Condensed Chemical Dictionary, 12th ed., page 325, i.e., attachment two chains of polymer molecules by bridges.... It is a chemical reaction of two "monomers" or chemical reactants. The laboratory also noted that the submitted sheetings have thermoplastic properties, indicating that none or little cross-linking occurred during polymerization.

In light of the above-noted laboratory findings we have concluded that the subject products are not elastomeric as that term is defined in Additional U.S. Note 1 to Chapter 39, HTSUSA.

HOLDING:

Polyurethane-type polymers in primary form which are not "elastomeric" as that term is defined in Additional U.S. Note 1 to Chapter 39, HTSUSA, are classifiable in subheading 3909.50.5000, HTSUSA. Merchandise so classifiable is subject to a general rate of duty of 6.3 percent ad valorem.

NYRL 888829, dated September 14, 1993, is hereby affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: