CLA-2 R:C:F 957451 EAB
Area Director
U.S. Customs Service
9901 Pacific Highway
Blaine, Washington 98230
Re: Internal Advice Request 40/94; 19 CFR 177.11(b)(2); potassium permanganate; ethylene
glycol; ignition devices
Dear Area Director:
This is in response to a request for Internal Advice dated May 23, 1994, submitted on
behalf of Aerostat, Inc., hereinafter identified as "Aerostat."
FACTS:
Pursuant to 19 CFR 177.11(b)(2), Aerostat has requested a written ruling concerning the
classification under the Harmonized Tariff Schedule of the United States (Annotated)
("HTSUSA") of potassium permanganate crystals encased in a plastic sphere.
The merchandise consists of polystyrene spheres measuring 30mm in diameter and
containing 2.6 mg each of potassium permanganate crystals. Used in conjunction with an airborne
distribution device, the loaded spheres are separately and sequentially injected with a set amount
of liquid ethylene glycol. This results in a timely exothermic chemical reaction that incinerates the
sphere. In use, the charged sphere is dropped in a forest fire environment to generate backfires.
The polystyrene spheres containing potassium permanganate were liquidated under
subheading 2841.60.0010, HTSUSA, an eo nomine provision for unmixed (see Legal Note 1(a),
Chapter 28, HTSUSA) potassium permanganate.
The importer, through counsel by written submission and during a meeting with a member
of this office, is of the opinion that the subject merchandise is described under subheading
9817.00.50, HTSUSA, a provision for "[m]achinery, equipment and implements to be used for
agricultural or horticultural purposes."
ISSUE:
Whether potassium permanganate crystals encased in polystyrene spheres that, when
injected with ethylene glycol, yield an exothermic chemical reaction that may be used to start
backfires for fighting forest fires are classified under heading 2841, 9817 or elsewhere.
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.
We find that the polystyrene spheres are an integral part of the imported merchandise that
cannot be disregarded in forcing classification of the merchandise under heading 2841 as a
separate chemically defined compound. In this vein, we further find that this fire starting device
itself is a finished product described elsewhere under a particular heading of the tariff schedule by
application of GRI 1. The device is not a GRI 3 "composite good" since, in our opinion, the
polystyrene spheres are not simply articles of plastic for the conveyance of the potassium
permanganate crystals. It is our opinion that the polystyrene spheres are fuel consumed in the
exothermic reaction in an amount and at a rate sufficient to ensure the combustion of the shrubs,
grasses, etc., during the formative stage of the backfire.
"Classification of an article as an agricultural implement is dependent upon proof that its
chief use commercially is in agriculture, that is, in the growth production of food or fiber for
human subsistence [citation omitted]." William A. Rogers, Inc. v. United States, 59 Cust. Ct.
421, 422, CD 3178, (1967). "The basic test to ascertain whether an article [is an agricultural
implement] is whether the article . . . is chiefly used as an agricultural implement in the production
of food from the soil or the raising of domestic animals for food or raiment. [citations omitted.]"
Sortex Co. of North America, Inc. v. United States, 60 Cust. Ct. 219, 224, CD 3329 (1968),
aff'd., 56 C.C.P.A. 41, C.A.D. 951, (1969).
We find that the merchandise is not an "agricultural" item of subheading 9817.00.50,
HTSUSA.
We find that the subject merchandise is an "igniter" of heading 3603, HTSUSA.
HOLDING:
Potassium permanganate crystals encased in polystyrene spheres are classifiable under
subheading 3603.00.9000, HTSUSA, a provision for "Safety fuses; detonating fuses; percussion
or detonating caps; igniters; electric detonators: Detonating caps, igniters or electric detonators."
While merchandise classifiable under the foregoing provision is currently subject to a
column one general rate of duty of 0.2 percent ad valorem, merchandise entered under the
corresponding provision in 1993 was dutiable at the comparable rate of 0.14 cents each.
This decision should be mailed by your office to the internal advice requester no later than
60 days from the date of this letter. On that date, the Office of Regulations and Rulings will take
steps to make the decision available to Customs personnel via the Customs Rulings Module in
ACS and the public via the diskette Subscription Service, Freedom of Information Act and other
public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division