HQ 952979

May 11, 1993

CLA-2 CO:R:C:F 952979 EAB

CATEGORY: Classification

TARIFF NO.: 3823.90.5050

District Director

U.S. Customs Service

1000 Second Avenue

Seattle, Washington 98104-1049

Re: Application for Further Review of Protest No. 3001-92-100700,

dated September 9, 1992, concerning siloxane polymers; SE 4420

Dear Sir:

This is a decision on a protest filed September 9, 1992,

against your decision in the classification of merchandise

liquidated June 19, 1992 and entered May 23, 1992.

FACTS:

The protestant entered the merchandise identified as SE 4420

in subheading 3506.91.0000, Harmonized Tariff Schedule of the

United States Annotated (HTSUSA), a provision for other prepared

adhesives, other, adhesives based on rubber or plastics, dutiable

at the 1992 column 1 general rate of 2.1 percent ad valorem.

Customs reclassified the merchandise under subheading

3823.90.5050, a provision for residual products of the chemical or

allied industries, not elsewhere specified or included, other

mixtures, dutiable at the 1992 column 1 general rate of 5 percent

ad valorem.

Protestant argues that SE 4420 \"comprises a blend of siloxane

polymers and alumina. When exposed to moisture, this material

cures to form a thermally conductive elastomeric mass which is used

to dissipate heat. \* \* \* Additional information on thermally

conductive silicones in general and a similar \[product of the

Protestant\] are also provided for background.\" The Protestant

advises that it is used to adhere electric coils within printer

heads of dot matrix printers, dampen vibration and dissipate heat

generated by the coils.

ISSUE:

What is the proper classification under the HTSUSA of a

mixture of two siloxane polymers and alumina identified as SE 4420?

LAW AND ANALYSIS:

Merchandise imported into the U.S. is classified under the

HTSUSA. Tariff classification is governed by the principles set

forth in the General Rules of Interpretation (GRIs) and, in the

absence of special language or context which otherwise requires,

by the Additional U.S. Rules of Interpretation. The GRIs and the

Additional U.S. Rules of Interpretation are part of the HTSUSA and

are to be considered statutory provisions of law for all purposes.

GRI 1 requires that classification be determined first

according to the terms of the headings of the tariff schedule and

any relative section or chapter notes and, unless otherwise

required, according to the remaining GRI\'s taken in order.

Among the merchandise that heading 3506 describes are other

prepared adhesives not elsewhere specified or included. Among the

merchandise classifiable under heading 3823 are chemical products

and preparations of the chemical or allied industries not elsewhere

specified or included.

From the additional information on thermally conductive

silicones provided by Protestant, we note that the protestant has

developed a number of silicone products that are up to 30 times

more thermally conductive than normal silicone materials: \"This

enhancement is derived from adding metallic, metal oxide and metal

nitride fillers to silicone polymers and formulating these mixtures

to obtain other desired properties. \* \* \* Typical end use

applications include: \[inter alia\] potting \* \* \* coils; bonding \*

\* \* components \* \* \* to heat sinks; \* \* \* thermal transfer to
heat

sink mediums; thermal transfer continuity over surfaces; \[and,\]

thermally conductive gap filling and coating.\"

We are of the opinion that SE 4420 is not adequately described

by heading 3506 because of its thermal conductivity. We find that

it is not just an adhesive of heading 3506, but is a preparation

of the chemical or allied industries not elsewhere specified or

included.

HOLDING:

The protest should be denied.

The product known as SE 4420, a mixture of two siloxane

polymers and alumina, is classifiable under subheading

3823.90.5050, HTSUSA, a provision for prepared binders for foundry

molds or cores; chemical products and preparations of the chemical

or allied industries (including those consisting of mixtures of

natural products), not elsewhere specified of included; residual

products of the chemical or allied industries, not elsewhere

specified or included; other; other; other; other; other.

Merchandise classifiable under the foregoing subheading for

the year 1992 was subject to a column 1 general rate of duty of 5

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.

Sincerely,

John Durant, Director