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NY 846248


CLA-2-32:S:N:N1:236 846248

CATEGORY: CLASSIFICATION

TARIFF NO.: 3206.49.1000

Ms. Tracey Sandor-Purchasing Agent
Colortech Inc.
8011 Dixie Road
Brampton, Ontario, Canada L6T 3V1

RE: The tariff classification of "Carbon Black Color Concentrate" from Canada.

Dear Ms. Sandor:

In your letter dated October 10, 1989 you requested clarification of NY Ruling #843411 dated August 2, 1989. In this ruling we classified Black # 19150-18, consisting of 40 percent carbon black dispersed in plastic, under 3206.49.1000, Harmonized Tariff Schedule (HTS), which provides for concentrated dispersions of pigments in plastics materials with a duty rate of 5.9 percent ad valorem.

You would have preferred the product to be classified under (HTS) 3206.49.4000 which provides for preparations based on carbon black, which is free of duty.

In support of this position, you refer to our NY Ruling # 812198 dated February 14, 1985 issued under the Tariff Schedule of the United States (TSUS) in which we classified similar carbon black concentrates under TSUS 473.0400, free of duty.

Under the (HTS) we have two competing subheadings: 1) 3206.49.1000 which provides for concentrated dispersions of pigments in plastic materials. 2) 3206.49.4000 which provides for preparations based on carbon black.

Under the (TSUS) there was only one subheading which provided for pigments containing carbon black. Therefore under (TSUS) all preparations of carbon black were free under this provision.

Under the (HTS), the competing subheading, concentrated dispersions of pigments in plastic is more specific or better describes your product. Preparations based upon carbon black under (HTS) 3206.49.4000 would embrace such compositions as carbon black dispersed in rubber, plasticizers, solvents, etc. but not when dispersed in plastics.

Your change of formulation from 40 percent carbon dispersed in plastic to 60 percent carbon dispersed in plastic does not change our classification as both are concentrated dispersions of pigments in plastics materials classifiable under HTS 3206.49.1000 at 5.9 percent ad valorem.

We hope the above clarifies the matter.

Goods classifiable under subheading 3206.49.1000, HTS, which have originated in the territory of Canada, will be entitled to a 4.7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Jean F. Maguire
Area Director

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