CLA-2 OT:RR:CTF:TCM H257795 GA

Mr. J. Michael Taylor
King & Spalding
1700 Pennsylvania Ave., NW
Suite 200
Washington, DC 20006

RE: Revocation of NY N074315; Classification of Saytex HP 7010, also known as brominated polystyrene (CAS #88497-56-7)

Dear Mr. Taylor:

This is in response to your request for reconsideration of New York Ruling Letter (NY) N074315, dated September 25, 2009, issued to your client, Albemarle Corporation (“Albemarle”), concerning the tariff classification of Saytex HP 7010, also known as brominated polystyrene (CAS #88497-56-7), under the Harmonized Tariff Schedule of the United States (HTSUS). In that ruling, U.S. Custom and Border Protection (CBP) classified the subject product in subheading 3824.90, HTSUS, which provides 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 or included: Other.”

On November 10, 2015, pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1), as amended by section 623 of Title VI, notice of the proposed action was published in the Customs Bulletin Vol. 49, No. 45. No comments were received in response to this notice.

FACTS:

In NY N074315, CBP described the merchandise as follows:

Saytex HP 7010, also known as Brominated Polystyrene, is a mixture composed of 68% bromine and 32% polystyrene. The product is a flame retardant polymeric additive indicated for use in engineering plastic applications.

The specification data provided by Albemarle clarifies that the product is not a mixture of two unreacted components with a ratio of 68% bromine and 32% polystyrene. The product is in the form of the reacted product, that is, a chemically modified polymer. It contains by weight 68% of bromine.

ISSUE:

Is Saytex HP 7010, also known as brominated polystyrene (CAS #88497-56-7), properly classified in heading 3824, HTSUS, as a “chemical product or preparation. . . not elsewhere specified or included”, or in heading 3903, HTSUS, as “polymers of styrene, in primary forms”?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

The HTSUS provisions at issue provide, in pertinent part, as follows:

3824 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 or included.

3903 Polymers of styrene, in primary forms. Heading 3824, HTSUS, provides, in relevant part, for chemical products and preparations which are “not elsewhere specified or included.” Therefore, if the merchandise is described by heading 3903, HTSUS, it is not classified in heading 3824, HTSUS.

Heading 3903, HTSUS, provides for polymers of styrene, in primary forms. The specification data submitted by Albemarle confirms that Saytex HP 7010, also known as brominated polystyrene (CAS #88497-56-7), is a chemically modified polymer. Chemically modified polymers are classified according to their constituent polymeric material – polystyrene. The merchandise is classified in heading 3903, HTSUS. As such, it cannot be classified in Heading 3824, HTSUS.

HOLDING:

Pursuant to GRIs 1 and 6, Saytex HP 7010, also known as brominated polystyrene (CAS #88497-56-7), is classified in heading 3903, HTSUS, and specifically in subheading 3903.90.50, which provides for “Polymers of styrene, in primary forms: Other: Other.” The column one, general rate of duty is 6.5 percent ad valorem. Duty rates are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA) which is administered by the U.S. Environmental Protection Agency (EPA). Contact information for the EPA is as follows: 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404, or EPA Region II at (908) 321-6669.

EFFECT ON OTHER RULINGS:

NY N074315, dated September 25, 2009, is hereby REVOKED.

In accordance with 19. U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.


Sincerely,

Joanne Roman Stump, Acting Director
Commercial and Trade Facilitation Division