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HQ 950934

April 22, 1992

CLA-2 CO:R:C:F 950934 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3823.90.3200

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

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