Pearlescent pigments; mica; iron oxide

HQ 954842 April 18, 1995 CLA-2 R:C:F 954842 EAB CATEGORY: Classification TARIFF NO.: 3206.49.2000 Gregory W. Hunt, President Shaines Trading Company 25 Maplewood Avenue Portsmouth, New Hampshire Re: Pearlescent pigments; mica; iron oxide Dear Mr. Hunt: This is in response to your letter dated June 28, 1993, in which you request a binding ruling on the classification under the Harmonized Tariff Schedule of the United States (Annotated) (HTSUSA) of pearlescent pigments, the country of origin of which may be any of Russia, Moldova or Ukraine. FACTS: Pearlescent pigments composed of mica and iron oxide will be the product of Russia, Moldova or Ukraine. ISSUE: Classification of pearlescent pigments composed of mica and iron oxide. 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. In Headquarters Ruling Letter 952785 (July 19, 1994), Customs classified pearlescent pigments consisting of mica and iron oxide under subheading 3206.49.2000, HTSUSA. We are guided by that letter in that the facts are substantially similar to the ones presented here. HOLDING: Pearlescent pigments made from mica and iron oxide are classifiable under subheading 3206.49.2000, HTSUSA, a provision for other coloring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined; other coloring matter and other preparations; other, preparations based on iron oxides. Merchandise the country of origin of which is Russia, Moldova or Ukraine and entered under the foregoing subheading during 1995 is dutiable at the column one general rate of 9.3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division