HQ 084242

June 15, 1989

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

CATEGORY: Classification

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.

FACTS:

Carbon Black BC, Pigment Black 7 is said to be a

concentrate dispersed in a copolymer vinyl resin.

ISSUE:

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.

-2-

LAW AND ANALYSIS:

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.

HOLDING:

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.

Sincerely,

John Durant

Commercial Rulings Division