December 10, 2009 CBP Bulletin Notice on Classification of FC-77 Fluorinert
In the December 10, 2009 issue of the U.S. Customs and Border Protection Bulletin (Vol. 43, No. 50), CBP published a notice revoking one ruling and a treatment as follows:
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Revocation of ruling, revocation of treatment.CBP is revoking one ruling on the classification of FC-77 Fluorinert; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after February 8, 2010.
FC-77 Fluorinert. According to CBP Laboratory Report NY20071768A, dated May 8, 2008, FC-77, CAS Registry No. 86508-42-1, is a mixture of Perfluoro furans, a perfluoro pyran (oxygen heterocyclic compounds) with a perfluoro acyclic hydrocarbon. The Material Safety Data Sheet for the product notes its specific use as a testing fluid or heat transfer fluid for electronics.
CBP is issuing HQ H058796 in order to revoke NY B89965 and reclassify FC-77 Fluorinert under HTS 3824.90.92, as an "other chemical preparation" rather than under HTS 3824.90.55 (formerly 3824.90.47) as "other mixtures of hydrogenated hydrocarbons."
CBP makes this change as a correction. There is no dispute that the instant merchandise is classified as an "other chemical product" in subheading 3824.90. At issue is the proper 8-digit tariff rate. Therefore, GRI 6 is implicated. GRI 6 requires that the classification of goods at the subheading level "shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the above rules [GRIs 1-5], on the understanding that only subheadings at the same level are comparable."
The merchandise contains a mixture of perfluoro furans, a perfluoro pyran (oxygen heterocyclic compounds) with a perfluoro acyclic hydrocarbon. While the perfluoro acyclic hydrocarbon is a halogenated hydrocarbon, the other compounds in the mixture are not halogenated hydrocarbons. As such, the entire mixture is not composed of only halogenated hydrocarbons and cannot be classified in HTS subheading 3824.90.55, it should be classified in HTS subheading 3824.90.92.
CBP now determines that pursuant to GRI 1, through the application of GRI 6, FC-77 Fluorinert is classified in HTS 3824.90.92, which provides for: "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other."
New: 3824.90.92, 5%; Previous: 3824.90.55, 3.7%
(See ITT's Online Archives or 7/20/09 news, 09072040, for BP summary of proposed HQ H058796.)
December 10, 2009 CBP Bulletin (Vol. 43, No. 50) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/