CLA-2-39:OT:RR:NC:N2:237
Mr. Jeff Horvatits
Plant Manager
Buffalo Batt Division of
Polyester Fibers, LLC
3307 Walden Avenue
Depew, New York 14043
RE: The tariff classification of artificial snow flakes from Canada.
Dear Mr. Horvatits:
In your letter dated July 21, 2010 you requested a tariff classification. You provided a clear plastic bag filled with artificial snow flakes for our review. Your sample is being returned.
Artificial snow consists of flakes made from potato starch bound with a trace of polyvinyl alcohol. Potato starch is a natural polymer (polysaccharide) consisting of a combination of branched polymers (amylopectin) and linear polymers (amylose).
In your letter you suggest classification under subheading 1108.13.0090, HTSUS, which provides for: Potato starches: Other. However, polysaccharides are provided for in subheading 3913.90.2000, HTSUS, which provides for: Polysaccharides and their derivatives.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN 11.08 exclusion (g) is applicable to your product and provides: [This heading excludes] isolated amylopectin and isolated amylose obtained by the fractionation of starch (heading 3913). The EN to Chapter 39.13 (4) provides for: Dextran (a glucose polysaccharides), glycogen (animal starch, glycose polysaccharides) and chitin (glucosamine polysaccharides derived from the shells of shellfish) and plastics produced from lignin. This heading also includes isolated amylopectin and isolated amylose obtained by the fractionation of starch. Potato starch is a natural polymer (polysaccharide) consisting of a combination of branched polymers (amylopectin) and linear polymers (amylose). Artificial snow consists of flakes made from potato starch, a natural polymer, bound with a trace of polyvinyl alcohol. The EN to Chapter 39 Primary Forms (2) provides for: Powder, granules and flakes.
The applicable subheading for artificial snow made from potato starch (a polysaccharide) bound with a trace of polyvinyl alcohol will be 3913.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Natural polymers and modified natural polymers, not elsewhere specified or included, in primary forms: Polysaccharides and their derivatives. The rate of duty will be 5.8% ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division