HQ 084014

July 7,1989

CLA-2 CO:R:C:G 084014 JGH

CATEGORY: Classifcation

TARIFF NO.: 3206.49.1000, HTSUS

George R. Tuttle, Esq.

Three Embarcadero Center

Suite 1160

San Francisco, California 94111

RE: Classification of certain pigment concentrations

Dear Mr. Tuttle:

Your letter of March 7, 1989, concerns the classification of

various pigments in plastic materials under the Harmonized Tariff

Schedule of the United States (HTSUS) produced in Canada.

FACTS:

The merchandise is described as pelletized plastic pigments.

The colorants with their resin and pigment concentrations are

described as follows:

\(1\) Blue-White Plastic Colorant #1107 contains 47.40 percent

titanium dioxide, 42.00 percent polystyrene resin, 0.38

percent ultramarine blue.

\(2\) Carbon Black PE #2008 is contains 40 percent carbon

black dispersed in 60 percent polyethylene resin.

\(3\) Grey Plastic Colorant #G2015 contains titanium dioxide-

29.10 percent, polyethylene resin-44.85 percent, ultra-

marine blue-2.67 percent, chromium oxide green-2.41

percent and carbon black-09.44 percent.

\(4\) Beige Plastic Colorant #751824 contains titanium

dioxide-26.04 percent, PVC resin-59.58 percent, carbon

black-1.75 percent, chrome yellow-1.38 percent, iron

oxide yellow-0.75 percent, iron oxide red-0.75 percent.

-2-

ISSUE:

Where you have pigments dispersed in plastics, whether

subheading 3206.49.1000, HTSUS, for concentrated dispersions of

pigments in plastics materials, is more specific that any of the

other pigment preparation provisions.

LAW AND ANALYSIS:

Classification in the HTSUS is governed by the General Rules

of Interpretation (GRI\'s). GRI\'s 1 and 2 concern classification

of merchandise in accordance with the terms of the Headings and

any relevant Section and Chapter Notes. GRI 3(a) provides, in

general, that when merchandise is classifiable under two or more

headings, it will be classifiable under the most specific

heading. GRI 6 provides that this rule is equally applicable to

subheadings, but that only subheadings at the same level are

comparable.

Subheading 3206.49, HTSUS, provides for coloring matter and

other preparations other than those described earlier in heading

3206\. Subheading 3206.49.1000, HTSUS, is a provision which was

taken from the Tariff Schedules of the United States (TSUS),

where it appeared in the benzenoid plastics section. However,

the plastics material is viewed as a carrier and the provision

for coloring matter in plastics is considered a \"use\" provision.

Chapter note 3 to Chapter 32 states that heading 3206

applies to preparations based on coloring matter. Subheading

3206.10.0000, HTSUS, covers preparations based on titanium

dioxide. The Explanatory Notes to heading 3206, in regard to the

titanium dioxide pigments, state that pigments covered are based

on titanium dioxide, such as titanium whites consisting of

mixtures of titanium dioxide with calcium or barium sulfate or

other materials, or of a surface-treated titanium dioxide. In

other words the emphasis is placed on materials which produce a

\"white\" coating. In the Blue-White colorant, \"white\" is the

color intended with a blue tint added. Thus, Blue-White #G1107

may be considered a pigment preparation \"based on\" titanium, so

that subheading 3206.10.0000, HTSUS, is the more specific of the

comparable provisions.

Following GRI 3(a), where goods are classifable in two or

more headings, they will be classifiable under the provision

which most specifically describes them. Thus, Carbon Black PE

#2008 would be classifiable in subheading 3206.49.1000, HTSUS,

since the provision for concentrated dispersion of pigments in

plastics materials describes the preparation more specifically

than subheading 3206.49.5000, HTSUS, preparations based on carbon

black.

\- 3 -

In the case of Grey Plastic Colorant #G2015, to establish

the grey color desired, titanium dioxide is mixed with

ultramarine blue, chromium oxide green and carbon black. All of

the included coloring compounds are needed to create the desired

shade of grey; thus, the preparation cannot be considered to be

\"based on\" any one of the compounds. Therefore, subheading

3206.49.1000, HTSUS, applies to this colorant.

Beige Plastic Colorant #751824 is a mixture of titanium

dioxide, carbon black, chrome yellow, and iron oxide red. It also

would be classifiable in subheading 3206.49.1000, HTSUS.

HOLDING:

Articles \"originating is the territory of Canada\", as that

term is defined in General Note 3(c)(vii)(B), HTSUS, may be

entitled to reduced rates of duty under the United States-Canada

Free-Trade Agreement (CFTA).

Blue-White Plastic Colorant #G1107 is classified under the

provision for pigments and preparations based on titianium

dioxide in subheading 3206.10.0000, HTSUS. The rate of duty is 6

percent ad valorem, or 4.8 percent under the CFTA.

Carbon Black PE #2008, Grey Plastic Colorant #G2015, and

Beige Plastic Colorant are all classifiable in subheading

3206.49.1000, HTSUS. The rate of duty is 5.9 percent ad valorem

or 4.7 percent under the CFTA.

Sincerely,

John Durant, Director

Commercial Rulings Division

hurley library 084014

6cc: Area Director, New York Seaport

JGHurley:jaj:7/6/89