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HQ 084242

June 15, 1989

CLA-2 CO:R: C:G 084242 JGH


TARIFF NO: 3206.49.10

Mrs Alice Wagner
C.J. Tower,Inc.
128 Dearborn St.
Buffalo, N.Y. 14207-3198

RE: Classification of a Carbon Black Color Concentrate.

Dear Mrs. Wagner:

In a recent ruling letter to you (838953) on the classification of "Ink Chips" ( inorganic color concentrates) under the Harmonized Tariff Schedule of the United States (HTSUS), you were informed by our New York office that the classification of a carbon black color concentrate was being referred to this office.

Carbon Black BC, Pigment Black 7 is said to be a concentrate dispersed in a copolymer vinyl resin.

Whether carbon black in a vinyl dispersion is classifiable under the provision for other preparations based on carbon black in subheading 3206.49.40, HTSUS, or concentrated dispersions of pigments in a plastics materials in subheading 3206.49.10, HTSUS.


Classification under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that the classification is determined first in accordance with the headings and relative Section and Chapter Notes. The Explanatory Notes to the HTSUS constitute the official interpretation of the HTSUS on the international level.

The Explanatory Notes to heading 3206, which covers other coloring matter or preparations, states that included under that heading are concentrated dispersions in plastics, natural rubber, synthetic rubber, plasticizers, or other media, which are used for coloring plastics, rubber etc. in the mass.

Under GRI 3 (a) where mixtures or composite goods are classifiable under two or more headings, they are classifiable under the provision which most specifically describes them. In view of the composition of this carbon black concentrate it is believed that it is most specifically described in subheading 3206.49.10,HTSUS.


Carbon Black BC Pigment Black 7 dispersed in vinyl resin is classifiable under the provision for concentrated dispersions of pigments in plastics materials in subheading 3206.49.10, HTSUS. The rate of duty is 4.7 percent ad valorem. Products of Canada classifiable under the above subheading number are entitled to the reduced rate of duty if all of the requirements are met.


John Durant
Commercial Rulings Division

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