Classification of Irganox B-225, Irganox B-835 and Tinuvin 770

HQ 951175 June 18, 1992 CLA-2 CO:R:C:F 951175 JGH CATEGORY: Classification TARIFF NO.: 3812.30.4000 Mr. Sidney Leveridge CIBA-GEIGY Corporation Seven Skyline Drive Hawthorne, New York 10532-2188 RE: Classification of Irganox B-225, Irganox B-835 and Tinuvin 770 Dear Mr. Leveridge: Your letter of February 11, 1992, concerns the tariff status of certain chemicals under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The chemicals- Irganox B-225,a mixture of Tetrakis (methylene (3,5-di-tert- butyl-4- hydroxyhydrocinnamate) methane and Tris (2,4-di-tert- butylphenyl) phosphite, Irganox B-835, a mixture of thiodiethylene bis (3,5 di-tert- butyl-4-hydroxycinnamate) and disteryl-beta,beta'- thiodipropionate), and Tinuvin 770, Bis (2,2,6,6-tetramethyl-4-piperidyl) sebacate, - are made in the United States, and shipped in powder form to Canada, where they are processed into granular form. The products are said to be antioxidants and stabilizers. In Canada, the powders are subjected to a mechanical processing in which they are converted into granular form. The processing consists of the powders being fed into a roller compaction unit, which consists of two cooled cylindrical rollers, and compressed between the rollers under high pressure into flakes; the flakes are then reduced in size and separated to attain the desired granular size. The articles are then given a "FF" designation, and reimported into the United States. - 2 - ISSUE: Whether the Irganox and Tinuvin products are eligible for preferential duty treatment under the U.S. - Canada Free Trade Agreement (CFTA). LAW AND ANALYSIS: Under General Note 3(c)(vii)(B), HTSUS, "originating goods" are entitled to preferential duty treatment if they are wholly obtained or produced in the territory of Canada and/or the U.S. As Irganox B-225 FF, Irganox B-835 FF and Tinuvin 770 FF come within this definition they would be considered "originating goods" under the CFTA. Irganox B-225 FF and Irganox B-835 FF are compound stabilizers for rubber and plastics in subheading 3812.30.4000, HTSUS. The "CA" reduced rate of duty is 0.7 cent per kilo plus 2.7 percent ad valorem. Tinuvin 770 FF is classifiable as a compound containing an unfused pyridine ring (whether or not hydrogenated) in the structure, in subheading 2933.39.2000, HTSUS. The "CA" rate of duty is 1.1 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division