CLA-2 CO:R:C:F 950488 LPF
Mr. Steven Sarniak
International Distribution Manager
Mobay Corporation
Mobay Road
Pittsburgh, PA 15205-9741
RE: Vulkanox HS; Antioxidizing Preparation for Rubber in heading
3812; CAS Registry Name 1,2-dihydro-2,2,4-trimethylquinoline
homopolymer; CAS Registry Number 26780-96-1
Dear Mr. Sarniak:
This is in response to your letter of October 10, 1991,
submitted on behalf of Mobay Corporation. Your inquiry requests
the proper classification of a staining antioxidant known as
Vulkanox HS under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
Vulkanox HS, Chemical Abstracts Service (CAS) name 1,2-
dihydro-2,2,4-trimethylquinoline homopolymer, CAS number 26780-
96-1 is used as an antioxidant for natural and synthetic rubbers.
Additionally, the product provides heat protection in certain
rubbers and yields protection against rubber poisons. Vulkanox
HS, is listed in the Chemical Appendix to the HTSUSA. The
inquirer provided a diagram of the product's chemical structure,
including its aromatic component. The product is imported from
Germany.
ISSUE:
Whether the Vulkanox HS antioxidant is classifiable in
heading 3812 as an antioxidizing preparation for rubber or in
heading 3823 as a chemical product and preparation of the
chemical or allied industries, not specified or included
elsewhere.
-2-
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The majority of imported goods are
classified by application of GRI 1, that is, 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 GRI's may
then be applied.
Heading 3812, HTSUSA, provides, in pertinent part, for
antioxidizing preparations for rubber, while heading 3823,
HTSUSA, provides, in pertinent part, for chemical products and
preparations of the chemical or allied industries not specified
or included elsewhere. Since the product is prima facie
classifiable in these two headings, we consult GRI 3. GRI 3(a)
directs us to classify the Vulkanox HS in the heading which
provides the most specific description of the product.
Although both headings provide for the product, the Vulkanox
HS is classifiable in 3812 as an "antioxidizing preparation"
rather than in 3823 as a "chemical product not included
elsewhere." As between the two headings, the former more
specifically provides for the product than the latter. The
Vulkanox HS is classifiable in subheading 3812.30.4000, HTSUSA.
HOLDING:
The Vulkanox HS is classifiable in subheading 3812.30.4000,
HTSUSA, as "[p]repared rubber accelerators; compound plasticizers
for rubber or plastics, not elsewhere specified or included;
antioxidizing preparations and other compound stabilizers for
rubber or plastics: Antioxidizing preparations and other compound
stabilizers for rubber or plastics: Containing any aromatic or
modified aromatic antioxidant or other stabilizer: Other." The
general column one rate of duty is 3.7 cents/kg + 13.6 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division