Anti-offset paste for use in printing ink; hydrocarbon mixtures

HQ 086988 August 8, 1990 CLA-2 CO:R:C:G 086988 RFC CATEGORY: Classification TARIFF NO.: 3823.90.4500 Mr. Frank R. Britton, Jr. Britton & Company P.O. Box 1109 505 Emerson Avenue Calexico, CA 92231 RE: Anti-offset paste for use in printing ink; hydrocarbon mixtures Dear Mr. Britton: This ruling letter is in response to your request of April 16, 1990, on behalf of Spectrum Ink Co., concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for an anti-offset paste for use in printing ink. FACTS: Your product is an anti-off set paste that is added to printing ink (1) to speed up the drying of the ink and (2) to prevent a freshly printed page from reproducing itself during the printing process. The paste is a mixture of starch, propylene oxide, amino polydimethyl siloxane, stoddard solvent (mineral spirits), hydrocarbons and polyethylene wax. The last three ingredients are hydrocarbons which are generally derived from petroleum. ISSUE: What is the proper tariff classification under the HTSUSA of an anti-offset paste which is used in printing ink and which is a mixture that is in part of hydrocarbons? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, then according to the remaining GRIs, taken in order. Heading 3823 provides for, among other things, residual products of the chemical or allied industries, not otherwise specified or included. Within this heading, subheading 3823.90.4500 provides for mixtures that are in whole or in part of hydrocarbons derived in whole or in part from petroleum, shale oil or natural gas. As discussed above, your product is a mixture that is in part of hydrocarbons derived from petroleum. Therefore, the product is provided for in the HTSUSA under subheading 3823.90.4500, and it should be so classified. HOLDING: The above-described product is classified under subheading 3823.90.4500, HTSUSA, which provides for mixtures that are in whole or in part of hydrocarbons derived in whole or in part from petroleum, shale oil or natural gas. The general rate of duty is 7 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division