CLA-2 CO:R:C:F 950934 EAB
Spencer J. Adams, International Manager
VCI Industries, Inc.
1417 Battlefield Boulevard, Suite 229
Chesapeake, Virginia 23320
Re: Reconsideration of 863433; sodium hydrosulfite;
mixtures; dithionites
Dear Mr. Adams:
This is in reply to your letter dated December 27, 1991, in
which you request reconsideration of NYRL 863433, dated June 7,
1991, concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of various
mixtures of inorganic chemicals containing hydrosulfites.
FACTS:
In the aforementioned ruling, you were advised that the
inorganic chemical compounds would be classified under subheading
3823.90.3200, HTSUSA. That provision describes, in part,
chemical products and preparations of the chemical or allied
industries, not elsewhere specified or included; residual
products of the chemical or allied industries, not elsewhere
specified or included; other; other mixtures of two or more
inorganic compounds of hydrosulfite compounds, dutiable at the
column 1 general rate of 17.5% ad valorem.
The three mixtures are identified in your recent
correspondence as a) "sodium hydrosulfite conc.", with no
particulars given; b) sodium hydrosulfite 70%, stated to be "a
blend of the concentrate (70%) above with soda ash and
tripolyphosphate;" and c) sodium hydrosulfite 35-50%, "usually a
blend of 50% sodium hydrosulfite conc., 25% sodium metabisulfite,
20% [sodium chloride] and 5% soda ash, but other variations are
also used."
NYRL 863433, supra, classified a mixture of 70% sodium
hydrosulfite, 25% soda ash and 5% tripolyphosphate, a mixture of
50% sodium hydrosulfite, 25% metabisulfite, 20% sodium chloride
and 5% soda ash, and a mixture of 30-35% sodium hydrosulfite and
the balance sodium carbamate and sodium metabisulfite, under
subheading 3823.90.3200, HTSUSA, as indicated above.
You are of the opinion that the respective mixtures of
sodium hydrosulfite containing 70% and 35-50% of that compound
are properly classifiable under subheading 2831.10.0000, HTSUSA,
a provision in part for dithionites of sodium, dutiable at the
column 1 general rate of 17.5% ad valorem.
ISSUE:
What is the proper classification under the HTSUSA of
mixtures of sodium hydrosulfite compounds?
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.
The Explanatory Notes to the Harmonized Commodity Descrip-
tion and Coding System represent the official interpretation of
the Customs Cooperation Council on the scope of each heading;
although neither binding upon the contracting parties to the
Harmonized System Convention nor considered to be dispositive
interpretations, they should be consulted on the proper scope of
the System.
Note 1.(a), Chapter 28, HTSUSA, provides that the headings
of the chapter apply only to separate chemically defined
compounds; nevertheless, mixtures of dithionites, another name
for hydrosulfites, are classifiable under heading 2831 only if
stabilized with organic substances. See General Note (C) to the
Explanatory Notes to Chapter 28, HTSUSA.
Based upon your most recent description of them, we are of
the opinion that the mixtures at issue are not classifiable under
heading 2831, HTSUSA, because they are not stabilized with
organic substances.
GRI 2(b) provides in part that any reference in a heading to
a material or substance shall be taken to include a reference to
mixtures or combinations of that material or substance with other
materials or substances, and that the classification of goods
consisting of more than one material or substance shall be
according to the principles of GRI 3.
GRI 3(b) provides in part that mixtures shall be classified
as if they consisted of the material which gives them their
essential character.
Clearly, the subject mixtures are manufactured specifically
to take advantage of the sodium hydrosulfites in the mixtures.
We are of the opinion that it is the sodium hydrosulfite in the
mixtures that imparts the essential character to them. Pursuant
to GRI 3(b), we are of the opinion that the merchandise is
classifiable under subheading 3823.90.3200, HTSUSA.
HOLDING:
NYRL 863433 (June 7, 1991) is affirmed.
Sodium hydrosulfite 70%, a blend of the concentrate (70%)
with soda ash and tripolyphosphate, and sodium hydrosulfite 35-
50%, a blend of 50% sodium hydrosulfite conc., 25% sodium
metabisulfite, 20% [sodium chloride] and 5% soda ash are
classifiable under subheading 3823.90.3200, HTSUSA, a provision
for chemical products and preparations of the chemical or allied
industries (including those consisting of mixtures of natural
products), not elsewhere specified or included; residual products
of the chemical or allied industries, not elsewhere specified or
included; other; other mixtures of two or more inorganic
compounds of hydrosulfite compounds.
Merchandise classified under subheading 3823.90.3200,
HTSUSA, will be dutiable at the column 1 general rate of 17.5% ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division