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NY 846248

CLA-2-32:S:N:N1:236 846248


TARIFF NO.: 3206.49.1000

Ms. Tracey Sandor-Purchasing Agent
Colortech Inc.
8011 Dixie Road
Brompton, Ontario, Canada L6T 3V1

RE: The tariff classification of "Black Color Concentiate" from Canada.

Dear Ms. Sandor:

In your letter dated October 10, 1989 you requested a tariff classification ruling.

You have indicated that the product to be imported Black #19150- 18 consists of 60% Carbon Black dispersed in plastic rather than 40% Carbon Black dispersed in plastic referred to in your original ruling request replied to under Ruling # 843411.

Under G.R.I. 3(a) where mixture or composite goods are classifiable under the provision which most specifically describes them. Based on the composition of the Carbon Black Concentrate, the product would be more specifically described in subheading HTS 3206.49.1000 rather than in HTS 3206.49.4000 whether there is a 40% or 60% concentration of Carbon Black in plastic.

Under the TSUS (Tariff Schedules of the United States), there was no provision providing for inorganic pigments dispersed in a non benzenoid (non aromatic) plastic but only for inorganic pigments dispersed in a benzenoid (aromatic) plastic. The HTS (harmonized Tariff Schedule), however, provides for inorganic pigments dispersed in plastic material (including both aromatic and non aromatic plastics).

The applicable subheading for the Carbon Black Concentrate will be 3206.49.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for concentrated dispersion of pigments in plastics materials. The rate of duty will be 5.9 percent ad valorem. Goods classifiable under subheading 3206.49.1000, HTS, which have originated in the territory of Canada, will be entitled to a 4.7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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